社会保障费改税的初衷在于依靠税收的强制性和规范性来扩大社会保障的覆盖面 ,提高保费的有效征缴率 ,从而缓解基金的财政危机。但是社会保障费改税不是简单的筹资手段的改变 ,而是必然涉及到社会保障体制改革过程中的一些深层次问题。 The original intention of the social security tax reform is to rely on the compulsory and normative nature of tax revenue to expand the coverage of social security and raise the effective collection rate of premiums so as to ease the financial crisis of the fund. However, the reform of social security fee is not a simple change of financing means, but necessarily involves some deep-seated problems in the process of social security system reform.