社会保障税或社会保险税 ,作为实施社会保障制度的财政收入来源 ,以纳税人的工资和薪金所得作为课税对象的一种税收。社会保障税最早起源于德国 ,目前世界上有 80多个国家征收社会保障税 ,几乎包括了所有经济发达的资本主义国家 ,部分发展中国家 ,在法国、巴西、西班牙等国 ,社 Social security tax or social security tax, as a source of revenue for the implementation of the social security system, is based on the tax payer’s salary and salary income as a tax object. The social security tax originated in Germany. At present, more than 80 countries in the world levy social security taxes, covering almost all economically developed capitalist countries and some developing countries. In France, Brazil, Spain and other countries,