社会保险税在一些为达国家税制结构中成为主体税种之一,约占总财政收入的32%。在西班牙,此税种占总财政收入的比重在47%左右,成为第一大税种。在美国成为汉次于个人所得税的第二大税种。1983年与1977年相比,发达国家社会保险税占总财政收入的比重由31.5%上升到33.97%,其中一些国家的增长幅度还高于此。社会保险 Social insurance tax has become one of the main tax categories in some tax structures for the country, accounting for about 32% of the total revenue. In Spain, the tax accounted for 47% of the total fiscal revenue, becoming the largest tax. In the United States as Han personal income tax in the second largest tax. Compared with 1977, the social insurance tax in developed countries accounted for 33.97% of the total fiscal revenue in 1983, up from 31.5%, and some of them even grew more than that. Social insurance