我国开征社会保障税的制度障碍在于社会保险制度本身。“统账结合”的制度模式、低统筹层次、覆盖面窄、基金缴费标准的差异以及社会统筹账户较高的缴费率等,都制约着社会保障税的税制设计和运行效率。因此,应认清这些障碍,在进一步改革和完善社会保险制度的基础上,寻求开征社会保障税的理想时机和理想方式。 The system obstacle that our country levies social security tax lies in the social insurance system itself. “System of combining all accounts with the account ” system, low overall level, narrow coverage, differences in fund payment standards and higher contribution rates of the social pooling account all restrict the tax system design and operation efficiency of the social security tax. Therefore, we should recognize these obstacles and seek the ideal opportunity and the ideal way of levying social security taxes on the basis of further reforming and improving the social insurance system.