Specific measure is , change enterprise loses a this business severally the method of emeritus cost , change to be united to enterprise and worker according to fixed computational cardinal number and extraction scale by social insurance device or tax authority collect emeritus fee , form the emeritus fund that consolidates management by the society , the emeritus charge of company worker extends directly by social insurance device , or entrust bank , post - office generation hair and entrust an enterprise to extend , in order to achieve balanced with the emeritus expense burden that reduces an enterprise , the equal competition that is an enterprise creates a condition 具体办法为，改变企业各自负担本企业退休费的办法，改由社会保险机构或税务机关按照一定的计算基数与提取比例向企业和职工统一征收退休费用，形成由社会统一治理的退休基金，企业职工的退休费用由社会保险机构直接发放，或委托银行、邮局代发以及委托企业发放，以达到均衡和减轻企业的退休费用负担，为企业的平等竞争创造条件。
Analyzing the due functions of real estate tax , currently , in china , actual real estate taxation system is unsuitable to the requirements on real estate market development , is unable to exert the due functions of taxation system , and hinders real estate market from developing further 房地产课税加重的是房地产价值较大占有者的负担,而相对减轻房地产价值较小或不占有房地产者的负担,利于平等负担,缩小差距。通过房地产课税可以抑制这种投机行为,以促进房地产产权的活动,使更多的人享有这一财富,从而创造平等竞争的市场环境。
At present the theorists mostly discuss the question from the system stratification plane which under the market economy condition in the property right operation appears , but this article attempts to use the economical philosophy angle , through the utilization apply of theory to reality method , from abstracts to the concrete logical order , to setting the property right ethics question which reason from ethics stratification plane in the current economy reform , thus and to standard property right operation ethics request , maintain the equal competition and the fair 目前理论界大多从制度层面上去探讨市场经济条件下产权运作中出现的问题,而本文试图通过经济哲学的视角,运用理论联系实际的方法,由抽象到具体的逻辑顺,从伦理层面上来剖析当前经济改革中出现的产权伦理问题的深层次原因,从而规范产权运作的伦理要求,维持以平等竞争和公平交易为特征的市场经济秩序。
