摘要
现代社会安全网(社会保障系统),由具有保险、救助和服务等防范风险功能的正规和非正规制度构成。安全网的组合、保障项目的覆盖面和保护水平等等,既取决于特定社会的经济、政治、文化乃至自然地理状况等因素,又取决于政府的干预程度,因此也就涵盖了全体社会成员的社会责任和义务。社会成员的纳税义务是社会安全网的支撑点,其纳税水平决定了社会安全网的规模和水平。
Social and safe net composing with the insurance,salvage with serve etc.to against the risk function regular with not regular system.The combination of the safe net,guarantee the item’s of the cover the economy for with protecting the level etc.,since be decided by particularly society,politics,the culture is a condition to wait the factor to the nature geography,and again be decided by to government interfere the degree,and so that can also cover the social duty of the social member with duty.The duty of pay taxing of social member is a social safe net of propping up the point.
出处
《沈阳教育学院学报》
2002年第4期92-94,共3页
Journal of Shenyang College of Education
