社会保险税是国家为确保用于各种社会保障拨款的财源,而对支付或取得的劳动报酬按一定比例所征收的税,因此又叫工资税或薪给税。我国开征社会保险税是我国税收制度的一项重大改革,也是社会保障制度改革的配套工程。1、征税范围和纳税义务人。社会保险税应以企事业单位和个人为法定纳税义务人。企事业单位是指 Social insurance tax is a tax levied by the state on a certain percentage of the remuneration paid or obtained to ensure that it is used as a source of funds for various social security allocations. It is also called a payroll tax or payroll tax. The levy of social insurance tax in our country is a major reform of the tax system in our country and is also a supporting project for the reform of the social security system. 1, the tax scope and taxpayers. Social insurance tax should be enterprises and institutions and individuals as statutory taxpayers. Enterprises and institutions means