西方国家社会保障的课税制度多种多样，根据其承保对象和承保项目分类设置的方式不同，大体上可分为美国模式、英国模式和德国模式三种类型。美国模式所谓美国模式是以承保对象和承保项目并存设置的社会保障税模式。美国的社会保障制度是二十世纪30年代经济危机的产物。1935年 The taxation system of social security in Western countries is diverse. According to the different ways in which the underwriting objects and underwriting items are classified, the taxation system in the West can be divided into three types: the United States model, the British model and the German model. The U.S. Model The so-called US model is a model of social security tax co-located with underwriting and underwriting projects. The United States social security system is a product of the economic crisis of the 1930s. 1935