英语翻译在市场经济条件下,税收是政府筹集公益资金的最为规范的形式,它是财政收入的基本来源,同时税收又是政府执行经济社会政

英语翻译
在市场经济条件下,税收是政府筹集公益资金的最为规范的形式,它是财政收入的基本来源,同时税收又是政府执行经济社会政策的主要手段.税收的本质及形式决定了其在规范政府、市场、企业与个人分配关系和分配秩序方面起着其它工具无法替代的作用.目前我国社会保障筹资方式是社会保险费,现行的社会保障制度还不健全,管理还不规范,从其收缴、管理、支付等方面都存在很多弊端,如：社会保障机构设置重叠,管理成本加大；社会保障资金管理混乱,使用随意性大、浪费严重,难以确保资金的安全和规范运行.同时缴费制这种方式存在征收不规范,缴费基数不统一,覆盖面狭窄,征收刚性不强,收缴困难,挤占、挪用、浪费现象较为严重.现行的筹资方式越来越难以满足社会保障对资金的庞大需求,使得现行社会保障制度难以为继.筹资方式已越来越难以适应社会主义市场经济发展的要求,其弊端日益凸显出来,成了制约改革进一步深入的“瓶颈”问题.为了进一步完善、健全社会保障体系,解决当前和今后社会保障资金来源和管理体制问题,缴税制应优于缴费制,开征社会保障税已成为当务之急.在政府的收入中,税收是最佳的资金来源方式,建立社会保障税制度也是我国政府有效管理财政资金的需要.本文以开征社会保障税基本理论基础为研究起点,阐明了社会保障税的理论依据,论述了我国开征社会保障税的必要性与可行性,通过借鉴发达国家的先进经验以及结合我国的实际情况,对社会保障税税制基本框架进行初步设计构想,并提出了与开征社会保障税相关的配套措施以及开征社会保障税需要注意的问题.

Under the market economy condition,the tax revenue is the form that standardizes most that the government raises the fund of public service,it is a basic source of the fiscal revenues,the tax revenue is the government's main means to carry out the economic social policy at the same time.Essence and form of tax revenue determine its standardize government,market,enterprise,individual,assign,concern and assign the intersection of order and play other function that tool can't be substituted.The fund-raising of social security of our country is the social insurance premium at present,the current social security system is imperfect,management is still unstandard,have a lot of drawbacks from its respect of taking over,managing,paying etc.,for instance:The organization structuring of the social security overlaps,manage the cost to strengthen; The fund of social security is confused in management,it is random and great,extravagant and serious to use,it is difficult to guarantee fund's security and standardized operation.Paying the fees at the same time and making this way exist and collect unstandardly,pay the fees the base figure is not unified,coverage rate narrow,impose rigidity to be better,it is difficult to take over,tie up,divert,the wasting phenomenon is comparatively serious.It is more and more difficult for current fund-raising to meet social security to the large demand of the fund,make the current social security system hard to carry on.Fund-raising has been already more difficult to meet the needs of economic development of socialist market,its drawback is prominent day by day,become that restricts the further deep bottleneck problem of the reform.In order to further improve,perfect the social security system,solve capital source and management system problem of the social security at present and in the future,it is should be superior to paying the fees to make paying the tax system,levying the social security tax has already become task of top priority.In the income of the government,the tax revenue is the best capital source way,it is the need of managing financial fund to set up the tax system of social security effectively in our government too.This text regards levying basic theoretical foundation of the social security tax as and studies the starting point,have expounded the theoretical foundation of the social security tax,has expounded the fact our country levies necessity and feasibility of the social security tax,through using the advanced experience of the developed country for reference and combining the actual conditions of our country,carry on the preliminary concept to the basic frame of tax system of the social security tax,and has put forward the supplementary measure correlated with levying the social security tax and levied the question that the social security tax needs paying attention to.