目前,许多国家都建立了社会保障制度,并开征了社会保障税。社会保障税的建立是同社会保障制度的实施密切相关的。随着社会保障税覆盖面的日益扩大,征收率的逐步提高,在许多国家的税制体系中,社会保障税正发挥主体税种的地位和作用。本文主要回顾社会保障税的理论基础,作为我国社会保障税制改革的依据。 At present, many countries have established a social security system and introduced social security taxes. The establishment of social security taxes is closely linked with the implementation of the social security system. With the increasing coverage of social security taxes and the gradual increase of collection rates, in many countries’ tax system, the social security tax is playing the role and role of the main taxes. This article mainly reviews the theoretical basis of social security tax as the basis for the reform of China’s social security tax system.