2007年7月,国家税务总局在北京召开了“社会保险费征管体制及费改税专家座谈会”。会上,来自科研院所的专家对我国及世界其他国家的社会保险征管体制及费改税的情况进行了充分的讨论,来自社会保险费征收单位的税务局的代表也介绍了当地的征收情况。理论与实践相结合,是得出正确判断的前提。本刊将与会者的发言整理刊出,以期对这一问题的研究有所裨益。 In July 2007, the State Administration of Taxation held a “Symposium on Tax Collection and Administration System for Tariffs and Tax Reform” in Beijing. At the meeting, experts from scientific research institutes conducted a full discussion on the social insurance collection and administration system in our country and in other countries in the world as well as the tax reform. The representative of the Inland Revenue Department from the social insurance fee collection unit also introduced the situation of the local collection . The combination of theory and practice is the prerequisite to arrive at a correct judgment. This journal organizes the speeches of the participants in order to benefit the research on this issue.