随着市场经济体制改革的深化, 我国原有的社会保障体系已明显滞后于经济发展, 迫切需要对其进行改革和完善。开征社会保障税越来越成为社会各界的广泛共识, 为此, 本文就社会保障税税制设计中的设税模式 (含税目选择)、纳税人覆盖面、税基 (含起征点、最高限征额)、重复征税、税率确定等方面的重点与难点问题进行了探讨与分析。 With the deepening of the reform of the market economy system, our original social security system has lagged far behind economic development and there is an urgent need to reform and improve it. The introduction of social security tax has become more and more widely accepted by all walks of life. Therefore, in this paper, the tax model (including choice of tax items), taxpayer coverage, tax base (including threshold, Amount), repeated taxation, tax rate determination and other aspects of the key and difficult issues were discussed and analyzed.