社会保障税是世界上大多数国家筹集社会保障资金的主要模式,我国目前筹集社会保障资金的主要方式是规定企业和职工缴纳统筹养老保险、医疗保险和失业保险。但这种筹资方式具有不稳定性,而且有碍于社会保障制度在社会公平和受益方面分配功能的实现。因而,在我国建立公平合理的社 The social security tax is the main mode for raising social security funds in most countries in the world. The main method for raising social security funds in our country at present is to stipulate that enterprises and staff pay the unified old-age insurance, medical insurance and unemployment insurance. However, this method of financing has instability and hinders the realization of the distribution function of the social security system in terms of social fairness and benefit. Therefore, in our country to establish fair and reasonable community