社会保障税于1935年首次在美国计处，具肖东是社会保障制度的建立和联邦政府加强宏观调控的抗要。历经数十年的逐步完善，如今形成了一套较为完整的社会保障税体系。在美国，社会保障税是仅次于个人所得税的第二大税，系筹集社会保障资金的主要手段。目前，美国的社会保障税体 The social security tax was first calculated in the United States in 1935, with Xiao Dong as the establishment of a social security system and as a reaction to the federal government’s efforts to strengthen macro-control. After several decades of gradual improvement, now formed a set of more complete social security tax system. In the United States, social security tax is the second largest tax behind personal income tax and is the main means of raising social security funds. At present, the United States social security tax body