在市场经济条件下,运行良好的社会保障制度是一个国家不可缺少的重要组成部分。只有在社会保障资金的有力支持下,社会保障制度才能顺利进行下去。当前我国社会保障事业的发展虽然已初具规模,但在运营和管理方面还很不完善。开征社会保障税,完善社会保障筹资方式,应成为当前我国社会保障制度改革与完善的重点。 In a market economy, a well-functioning social security system is an indispensable part of a country. Only with the strong support of social security funds can the social security system proceed smoothly. Although the development of social security in our country has begun to take shape, its operation and management are still far from perfect. The introduction of social security taxes and the improvement of social security funding should become the focus of the current reform and improvement of China’s social security system.