一、当前我国社会保障费改税的基本思路 (一)社会保障体制改革的一般思路。 完善社会保障制度在“十五”计划中单独列项,表明未来5年中国建立独立于企业事业单位之外社会保障体系的步伐将比原来预期更快一些。正在建立的社会保障体系,包括社会保险、社会救济、社会福利、优抚安置和社会互助、个人 First, the current basic idea of ​​China’s social security tax reform (A) of the general idea of ​​social security system reform. Perfecting the social security system in the 10th Five-Year Plan alone shows that the pace of setting up a social security system independent of enterprises and institutions in the next five years will be faster than originally expected. The social security system under construction, including social insurance, social relief, social welfare, special care and social assistance, individual