关于开征社会保障税的几点认识□杨秀琴随着经济体制改革尤其是劳动体制改革的进行，一种适应社会主义市场经济要求的社会保障制度已初步在我国建立和发展起来。但是，由于市场经济条件下的社会保障制度的建立和运行在我国毕竟还是一项全新的事业，因此，在改革的过程中也... Some Thoughts on Levying Social Security Tax Yang Xiuqin With the reform of the economic system, especially the reform of the labor system, a social security system that meets the requirements of the socialist market economy has been initially established and developed in our country. However, since the establishment and operation of the social security system under the conditions of a market economy is still a brand new undertaking in our country, therefore, during the course of the reform,