虽然我国人民生活水平在普遍提高、但是贫富差距却在逐渐拉大,十七大报告首次提出要保障社会公平正义。而作为解决民生问题重要方面的社会保障体制,其改革也就成为了当务之急。本文主要从社会公平正义的角度论述我国社会保障的现状及费改税的优越性,并对社会保障税在开征时应注意的一些问题进行了探讨。 Although the standard of living of our people is generally improving, the gap between the rich and the poor is gradually widening. For the first time, the report of the 17th CPC Congress puts forward the need to safeguard social fairness and justice. As a social security system that is an important aspect of solving the livelihood problems, its reform has become a top priority. This article mainly discusses the status quo of social security in our country and the superiority of taxation reform from the perspective of social fairness and justice and probes into some issues that should be paid attention to when social security tax is levied.