随着我国社会主义市场经济的发展,经济体制改革日益深入,现行社会保障制度存在的缺陷和不足日益突出,社保改革需要进一步深化。其中的一个重要方面就是“费改税”问题。基于之前所做的研究,文章运用已经建立的社会保障税运行环境评价指标体系,对我国以及北京市的社会保障税开征环境进行分析,并得出相应结论:认为在现阶段的环境下应该尽快研究开征社会保障税。 With the development of China’s socialist market economy and the deepening reform of the economic system, the deficiencies and shortcomings in the current social security system have become increasingly prominent. The social security reform needs to be further deepened. One of the important aspects is the issue of “tax reform”. Based on the research done before, this article analyzes the environment of social security tax in our country and Beijing by using the established social security tax operating environment evaluation index system, and draws the corresponding conclusion: we think it should be as soon as possible under the current circumstances Study the introduction of social security taxes.