建立完善的社会保障体系 ,以社会保险税来取代目前我国的社会劳动保险统筹问题已经在我国讨论多年 ,社会各界对此问题也基本形成了统一的认识 ,开征社会保险税已经成为人们的共识。笔者也同意尽快开征社会保险税以解决目前社会劳动保障工作中的不足 ,并就如何实现社会保险税与 The establishment of a sound social security system, social insurance tax to replace the current social labor insurance co-ordination has been discussed in our country for many years, all sectors of society have basically formed a unified understanding of this issue, the introduction of social security tax has become the consensus of people. The author also agrees to introduce social insurance tax as soon as possible to solve the current social labor security work deficiencies, and on how to achieve social insurance tax and