20世纪80年代以来西方国家人口结构相继出现老龄化倾向,养老保险的筹资方式成为相关学界的关注热点。随着社会的发展,我国的人口结构也逐渐进入老龄化,因此,养老保险也成为关系我国人民切身利益的问题之一。本文对我国城市职工养老保险的筹资方式作了分析,从我国城市职工养老保险筹资方式的现状和主要问题入手,参照国外发达国家如美国、智利、瑞典的养老保险筹资方式,提出了适合我国城市职工养老保险筹资方式的改革对策,即采取缴税制,以税收代替收费,从多方面分析税与费的区别,并指出缴税制的可行性,从而确定了缴税制是我国城市职工养老保险筹资方式的最佳选择。最后,又针对我国城市职工养老保险筹资方式的改革方向提出了几点建议。 Since the 1980s, the demographic structure of western countries have tended to become aging. The financing of endowment insurance has become a hot topic in the academic circle. With the development of society, the demographic structure of our country has also gradually entered into an aging society. Therefore, pension insurance has also become one of the issues that concern the vital interests of our people. Based on the current situation and major problems of the pension financing for urban workers in our country, this paper starts with reference to the financing of endowment insurance in developed countries such as the United States, Chile and Sweden, Employee pension reform ways to reform the way that the tax system to tax instead of fees, the difference between tax and fee analysis from many aspects, and pointed out that the tax system is feasible, so as to determine the tax system is the pension of urban workers in China Insurance financing the best choice. Finally, some suggestions are put forward for the reform direction of the financing ways of urban employee pension insurance in our country.