本文阐述了目前我国在社会保险基金筹集方式选择上的意见分歧,提出了我国应开征社会保障税,建立稳定、可靠的社会保险基金筹措机制的主张。进而运用公共经济学理论与政府权能理论论述了课征社会保障税的理论依据,并分析了我国开征社会保障税的重要现实意义。 This article expounds the current differences in the choice of ways to raise social insurance funds in China, and puts forward the proposal that China should impose social security taxes and establish a stable and reliable mechanism for raising social insurance funds. Then the theory basis of levying social security tax is expounded by the theory of public economics and government power, and the important practical significance of levying social security tax in our country is analyzed.