本文借鉴国际经验，从理论与实践上论证目前尽快开征社会保障税是改革我国社会保障筹资方式的合理选择，并提出具体方案。一、当前我国社会保障基金主要筹集方式及存在的问题　　我国当前的社会保障筹资方式实际上是征收保障费和征收预筹基金相结合的混和方式，它与规范化的市 This article draws on international experience and argues theoretically and practically that the current introduction of social security tax as soon as possible is a reasonable choice for reforming the social security funding in China and proposes specific proposals. First, the current major types of social security fund-raising and existing problems China’s current social security fund-raising is actually the collection of security fees and pre-levied fund combination of hybrid mode, it is standardized with the city