比起世界上其他许多国家来，美国的社会保障制度创立得比较迟。但是随着半个世纪以来社会经济的发展和社会保障制度本身的演变，在美国税制结构中扮演着越来越重要的角色，已成为仅次于个人所得税的第二大税种。一、美国社会保障制度的演变美国社会保障制度的建立，是在经历了3 Compared to many other countries in the world, the social security system in the United States was founded relatively late. However, with the development of social economy and the evolution of the social security system itself over the past half century, it has played an increasingly important role in the tax structure of the United States and has become the second largest tax after personal income tax. First, the evolution of the United States social security system The establishment of the U.S. social security system is experienced in 3