本文提出了社会保险的强制发生性和税收偿还的非对应性等新的概念。认为,社会保险的强制发生性这一本质特征,决定了社会保险制度的筹资工具天然是税收,决定了利用社会保障缴费的形式为社会保险筹资注定要失败,社会保障缴款与税收一样具有偿还的非对应性特征,我国必须尽快开征社会保障税。 This paper proposes new concepts such as coerciveness of social insurance and non-correspondence of tax repayments. It holds that the essential feature of the coerciveness of social insurance determines that the financing tool of the social insurance system is naturally a tax and determines that the use of social security contributions is doomed to fail in financing social insurance. Social security contributions have the same repayment as tax revenue The non-corresponding characteristics of our country as soon as possible the introduction of social security taxes.