一、国外社会保险税国外的社会保险税亦称社会保障缴款。具体是指为了实现社会保障制度，筹措社会保险基金而开征的一种税。目前，世界许多国家的社会保险税的项目大致有以下三类：一类是养老退休保险；二类是失业保险；三类是医疗保险。国外保险税的税基是工薪收入。而有的国 First, the foreign social security tax Foreign social insurance tax also known as social security contributions. Specifically, it refers to a kind of tax levied in order to realize the social security system and raise social insurance funds. At present, the social insurance tax programs in many countries in the world generally fall into the following three categories: one is pension insurance; the other is unemployment insurance; and the third category is medical insurance. Tax base of foreign insurance tax is the wage income. And some countries