社会保障制度是今年改革的重点。在社会主义市场经济改革不断深入的现阶段，建立完备的社会保障制度，对于保证我国经济体制向市场经济平稳转轨，保证我国企业制度改革的顺利进行，具有特殊的现实意义，而筹集充足的社会保障金是社会保障制度赖以存在和发展的基础。税务机关自2 The social security system is the focus of this year’s reform. At the present stage of deepening the reform of the socialist market economy, establishing a complete social security system is of special and realistic significance for ensuring a smooth transition of our economic system to a market economy and ensuring the smooth progress of the reform of the enterprise system in our country. The guarantee fund is the basis for the existence and development of the social security system. Tax authorities since 2