1．资金筹集多元化。一是开征社会保障税。建议将此项税委托地税部门代征，使社会保障基金征收管理政策进一步统一、规范。二是开征社会保障税附加。主要是对公款购置的小汽车、移动电话、兴建办公楼以及公款消费项目大的征收社会保障税附加，建议比例在 5％— 10％之间。三是 1. Fund raising diversified. First, the introduction of social security taxes. It is suggested that the tax should be entrusted to the local tax department for collection, so that the social security fund collection and management policies will be further unified and standardized. Second, social security tax levy additional. Mainly for the purchase of public funds for cars, mobile phones, construction of office buildings and public expenditure items large social security tax surcharge, the proposed ratio of 5% - 10%. Three is