建立健全社会保障制度是统筹经济社会协调发展的重要保证。当前,我国的社会保障制度存在着社会保障统筹层次低、社会保险覆盖面窄、资金征缴困难、缴费率低等种种问题。开征社会保障税是解决上述问题的重要思路,同时,还应建立健全社会保障预算,加强社会保障资金的管理。 Establishing and perfecting the social security system is an important guarantee for coordinating the coordinated economic and social development. At present, China’s social security system has various problems such as low level of overall social security system, narrow coverage of social insurance, difficulty in collecting funds and low payment rate. The introduction of social security taxes is an important way to solve the above problems. At the same time, we should establish and improve the social security budget and strengthen the management of social security funds.