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建立与健全我国社会保障体系所涉及的一个基本问题，是我国是否要开征社会保障税，以税收形式作为社保资金筹资的主要渠道？ 一、开征社会保障税的必要性 我们认为有必要用开征社会保障税，来解决目前征收社会保障基金中存在的问题。 第一，目前我国社会保障基金筹措上的无序主
One of the basic issues involved in establishing and perfecting the social security system in our country is whether our country wants to impose social security taxes and uses tax forms as the main channel for financing social security funds. I. The Necessity of Levying Social Security Tax We consider it necessary to levy a social security tax to solve the current problems in collecting social security funds. First, at present, there is a disorderly leader in raising social security funds in our country