一、开征社会保障税在构建社会主义和谐社会中的重要意义党的十六届四中及五中全会均提出了构建社会主义和谐社会的目标,并指出,社会主义和谐社会应该是“民主法治、公平正义、诚信友爱、充满活力、安定有序、人与自然和谐相处的社会”。其中,公平正义和安定有序两个目标原则的实现,必然要求社会分配的公平公正,要求政府更加关注社 I. The Importance of Levying Social Security Tax in Building a Socialist Harmonious Society The Fourth Plenary Session of the 16th CPC Central Committee and the Fifth Plenary Session of the 16th Central Committee of the Communist Party of China all set forth the goal of building a harmonious socialist society. He pointed out that a socialist harmonious society should be “a democracy and the rule of law , Fairness and justice, honesty and fraternity, vitality, stability and order, and the harmonious coexistence of man and nature. ” Among them, the realization of the two objective principles of fairness and justice and orderly stability will inevitably require the fairness and impartiality of social distribution, and require the government to pay more attention to the society