目前世界各国社会保险筹资模式,通常有三种形式:缴税制、缴费制和预筹基金制(强制储蓄)。但在我国,对于社会保险筹资模式到底应该采取税的形式还是费的形式,一直存在着激烈的争论。本文在回顾社会保险筹资模式税费之争的基础上,认为我国社会保险筹资模式应采用缴税制,主要的原因是实行缴税制符合社会保险的公共产品特性,且具有天然的优势。 At present, there are usually three forms of financing for social insurance in all countries in the world: the tax payment system, the contribution system and the prepaid fund system (compulsory savings). However, in our country there has been heated debate over whether the mode of social insurance financing should be taxed or not. On the basis of reviewing the dispute about the taxes and fees for the social insurance financing mode, this paper argues that the tax payment system should be adopted in our country’s social insurance financing mode. The main reason is that the tax payment system is in line with the public product features of social insurance and has natural advantages.