随着人们生活水平不断提高,我国的社会保障事业得到了快速的发展,而对于基金的筹集是搞好社会保障事业的关键。当前我国依旧是由劳动和社保部门负责社保缴费,尽管部分省市自治区已经实行了税务部门代征,但管理还是主要依靠劳动和社保机构。近年来,社保缴费税改问题已经成为一个热门话题,笔者就这一话题进行探析。 With the continuous improvement of people’s living standards, China’s social security has witnessed rapid development, and raising funds is the key to doing a good job of social security. At present, our country is still responsible for paying social security contributions by the labor and social security departments. Although some provinces, autonomous regions and municipalities have implemented tax collection agencies on behalf of the tax authorities, they still depend mainly on labor and social security agencies. In recent years, social security tax reform has become a hot topic, the author on this topic to analyze.