目次一、引言:由社会保险费到社会保险税二、困境:传统法学逻辑下的法理障碍三、破解:公共财产法视野下的新思维四、结论:通往合作而不是竞争的道路一、引言:由社会保险费到社会保险税改革开放以来,我国社会保险基金通过国有股减持划入的方式建立起来。此后,社会保险费就成为最主要的收入来源,而我国社会保险基金也逐渐形成了收费制筹资模式,社会保险基金由雇员单一承担发展到 Second, the dilemma: legal jurisprudence barriers under the traditional legal logic Third, crack: a new thinking from the perspective of public property law Fourth, the conclusion: the road leading to cooperation rather than competition First, Introduction: Since the social insurance premiums and social insurance tax reform and opening up, China’s social insurance funds have been established through the reduction of state-owned shares. Since then, social insurance premiums have become the most important source of income, while China’s social insurance fund has gradually formed a fee-based funding model, the social insurance fund from a single commitment to the development of employees