浅议社会保险税的开证李晋芳，尹也强，霍绍红，岳晓燕一、开征社会保险税的必要性（二）开征社会保险税是建立具有中国特色的规范化社会保障制度的必然要求。我国目前施行的职工养老保险基金和待业保险基金统筹工作，存在着以下三方面的矛盾难以解决。其一是统筹的实施范... On the Social Insurance Tax Issuance Li Jinfang, Yin Yeqiang, Huo Shaohong, Yue Xiaoyan First, the necessity of levying social insurance tax (B) the introduction of social insurance tax is to establish a standardized social security system with Chinese characteristics inevitable requirement. The current implementation of the pension insurance fund for unemployed workers and unemployment insurance fund co-ordination, there are the following three contradictions difficult to solve. One is the co-ordination of the implementation of Fan ...