开征社会保障税的探讨□马祝君徐逢贵宋其超刘兵建国初期，我国就建立了社会保障制度，经过历次改革和发展，目前已形成包括生育、疾病、伤残、死亡及供养直系亲属等较为齐全的社会保障制度。其中，城镇三项社会保障业（养老、待业和医疗）发展迅速。这在促进生产发展，提... Discussion on Levying Social Security Tax Ma Zhujun Xu Fenggui Song Qichao Liu Bing In the early days of the founding of our nation, China established the social security system. After various reforms and developments, a relatively complete social system has been formed that includes fertility, illness, disability, death and immediate family support Security system. Among them, the three urban social security (pension, unemployment and medical) rapid development. This is to promote the development of production, mention ...