社会保障税从税制设计到具体开征是一个庞大复杂的系统工程,有待于从法律、经济等各方面进行整体上的把握和研讨。本文首先阐述了开征社会保障税的基本前置条件,其次针对开征社会保障税后可能出现的难点与问题,在经过权衡利弊的比较分析后,提出了社会保障税在课税制度设计方面应采取的相关策略。 Social security tax from the tax system to the specific design of the levy is a huge and complex system engineering, to be from the legal, economic and other aspects of the overall grasp and discussion. First of all, this article elaborates the basic preconditions for levying social security taxes. Secondly, in view of the difficulties and problems that may arise after levying social security taxes, after comparing and analyzing the pros and cons of social security taxes, we propose that social security taxes should be adopted in tax system design Related strategies.