我国建立社会保障税制度问题研究

健全、完善的社会保障体系的建立需要雄厚的社会保障资金的支持，社会保障制度的建立应与社会经济发展水平相适应，通行各国的社会保障税制模式对我国社会保障制度的完善有很好的借鉴作用。结合我国社会保障制度的现状，我国的社会保障税的制度设计模式应建立在扩大纳税义务人范围的基础上，以企业所得和个人所得为征税对象，适用低税率及对税款征收程序具体化。

Research on the Question of Setting up Social Security Tax in Our Country

The perfect social security system building-up needs tremendous social security funds support, The social security system＇s establishment must adapt with the socio-economic development level, The general social security tax system pattern from different countries is a very good reference to our social security system＇ setting up and improving. This article describes the collecting model of developed countries, and combine with the status quo of our country＇ social security system, Proposed that our country＇s social security tax＇s system design pattern should based on expanding the scope of taxpayers, take enterprise gains and individual income as object of taxation, apply to the low tax rate, and discussing the collect procedure and the relevant problem of our social security tax system design.