社会保障是社会安定的重要保证.美国作为少数几个社会保障制度发展较好的国家,其社会保障税的经验对正处于改革和发展中的我国社会保障制度有一定的启示和借鉴作用.“,”Social security is an important foundation of public stability.The development of the social security system in the USA has taken the lead of the world,China may draw on the e