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本文主要论述了征收所得税或其他税种对经济发展的影响和社会保险在经济生活中的作用。文章认为:(1)选择征税办法,要考虑各国的国情。中国处于迅速发展时期,农业部门所占比重很大,全国性税收机构还不健全,征收销售税或增值税可能比征收所得税更好管理,而且容易解决人们依法赋税的问题。(2)社会保险不仅能提供生活保障,而且还有利于人们寻找更适合的工作。中国应当扩大社会保险范围,以增强劳动力的流动和改进劳动力资源的分配。(3)中国经济发展的一个重要目标是提高生产率,但应当把重点放在提高企业内部的生产效率上,而不应从劳动力资源在企业间的转移中获益。
This paper mainly discusses the impact of income tax or other taxes on economic development and the role of social insurance in economic life. The article thinks: (1) Choose the method of taxation, we must consider the national conditions of each country. China is in a period of rapid development with a large share of the agricultural sector and a nationwide tax agency that is still not sound. It may be better to impose sales tax or value added tax than to impose income tax, and it is easy to solve the problem of taxing people according to law. (2) Social insurance can not only provide living security, but also help people find more suitable jobs. China should expand the scope of social insurance in order to enhance the flow of labor force and improve the distribution of labor resources. (3) An important goal of China’s economic development is to increase productivity. However, it should focus on improving the internal productivity of enterprises instead of benefiting from the transfer of labor resources among enterprises.