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通过开征社会保险税筹集社会保险资金是目前世界上大多数国家的做法。据统计,截至2000年5月,已有130多个国家选择征税的方式来强化社保基金的征缴工作。我国已建立了以养老保险、医疗保险和失业保险为主体的社会保障体系,但由于社会保险的筹资方式
It is the practice of most countries in the world to raise social insurance funds by levying social insurance taxes. According to statistics, as of May 2000, more than 130 countries have chosen to levy a tax to strengthen the collection of social security funds. China has established a social security system that takes pension insurance, medical insurance and unemployment insurance as the mainstay. However, due to the way of financing social insurance