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kai zheng she hui bao xian shui de she xiang
Author(s): 
Pages: 39
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  社会保险税纳税义务人薪给税征税范围税收制度工资税计税依据企事业单位代扣代缴课税对象;
Abstract: <正> 社会保险税是国家为确保用于各种社会保障拨款的财源,而对支付或取得的劳动报酬按一定比例所征收的税,因此又叫工资税或薪给税。我国开征社会保险税是我国税收制度的一项重大改革,也是社会保障制度改革的配套工程。1、征税范围和纳税义务人。社会保险税应以企事业单位和个人为法定纳税义务人。企事业单位是指
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