Development Environment and Strategic Choice for Rural Endowment Insurance Fee-to-Tax: An Analysis Based on PEST-SWOT Model

摘要

The core of social insurance fee-to-tax research is the endowment insurance tax, which is always one of the hot academic questions. Existing researches mainly focus on the endowment insurance fee-to-tax, but the fee-to-tax study is still an outstanding issue. This paper tries to figure out the problem of rural endowment insurance fee-to-tax by using the PEST-SWOT analysis model, from the aspects of political, economic, social and technical, and discusses the advantages and disadvantages, opportunities and challenges of rural endowment insurance fee-to-tax, and finally assesses the development environment, in order to make an exploratory research on the strategic choice of rural endowment insurance fee-to-tax.