本文从我国目前社保基金“双重征缴”体制的现状角度出发,分析全国范围内的征缴情况,结合广东省和天津市实地调研结果对税务部门征收与社保部门征收情况进行了比较研究,列举了“双重征缴”体制的种种弊端,主张改革现有体制,统一社会保险征缴主体,确立社保部门“分征”模式的征缴体制。 Based on the current status quo of social security fund “double levying ” system in our country, this paper analyzes the situation of levying nationwide and compares the levying of tax departments with the collection of social security departments based on the field investigation results of Guangdong Province and Tianjin Municipality , Listed all the drawbacks of the “double-levying” system, advocated the reform of the existing system, unified the main body of social insurance payments, and established the collection system of the “social security” model.