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开征社会保险税是我国社会保障制度建设的重大改革,涉及到一系列的理论和现实问题。本文认为社会保险制度中的社会统筹部分应采取税收方式收缴,社会保险税是社会保险基金主要的和最理想的筹资机制,并从理论和现实方面分析我国开征社会保险税的必要性和可行性,以及开征社会保险税的基本思路。
The introduction of Social Security Tax is a major reform in the construction of China’s social security system and involves a series of theoretical and practical issues. This paper argues that the social pooling part of the social insurance system should be collected by taxation. Social insurance tax is the main and optimal financing mechanism for social insurance funds. And it analyzes the necessity and feasibility of levying social insurance tax in our country both theoretically and practically , As well as the basic idea of levying social insurance tax.