二十一世纪我国将进入老龄化社会,伴随而来的将是退休高峰的到来。为应对即将到来的养老金支付高峰的出现,预防养老金拖欠现象的发生,将成当务之急的事情。建立完善的社会保险法规体系1999年1月22日,国务院颁布了《社会保险费征缴暂行条例》首次以法律形式明确了社会保险费的征 In the 21st century, our country will enter an aging society, with the arrival of the peak of retirement. In order to cope with the emergence of the peak of the upcoming pension payments, preventing the occurrence of defaults in pensions will become a pressing matter of the moment. Establish a sound system of social insurance laws January 22, 1999, the State Council promulgated the “Interim Regulations on the collection of social insurance premiums” for the first time in the form of a clear social insurance premiums