近年来,我国社会保障制度的改革取得了很大的进展,一个符合社会主义市场经济要求的新社会保障制度框架已经建立起来。在这一变革中,社会保障资金筹集的方式发生了根本性的变化,由各企业分散提取和管理,转变为向企业和职工个人实行社会化的收缴和管理。但是,在实践中,现行的缴费方式仍存在许多问题,难以保证社会保障筹资的需要。针对社会保障筹资中存在的现实问题,理论界和实际工作部门的许多人提出以开征社会保障税来取代现行缴费方式,主张以更具有法律强制力的税收形式来筹集社会保障资金,克服当前缴费不足的困难。本文根据现实改革的需要,从理论上和实践上探讨我国社会保障筹资手段选择问题,以及社会保险税在我国应用的若干重要相关问题。 一、选择社会保障筹资手段的客观依据 In recent years, great progress has been made in the reform of the social security system in our country. A new social security system framework that meets the requirements of the socialist market economy has been established. In this reform, the ways of raising funds for social security have undergone fundamental changes. They have been diverted and managed by various enterprises and transformed into the collection and management of socialization of enterprises and staff and individuals. However, in practice, there are still many problems with the existing payment methods and it is difficult to guarantee the need for social security funding. In response to the real problems in social security financing, many people in the theoretical and practical departments propose to replace the existing payment with the introduction of social security taxes, and advocate raising social security funds in the form of tax with more legal coercion so as to overcome current contributions Insufficient difficulties. Based on the needs of practical reform, this paper discusses the choice of means of financing social security in China and the application of social insurance tax in our country both theoretically and practically. First, choose the objective basis of social security financing means