纳税人。社会保障税的纳税人应包括所有企事业单位、行政单位和个人，具体包括国有企业、集体企业、股份制企业、私营企业、“合资”企业、个体经济、行政事业单位、社会团体及其职工。对农民个人进城从事某一职业的，按城镇职工同样缴纳社会保障税，对收入水平接近或超过... taxpayer. Social security taxpayers should include all enterprises, administrative units and individuals, including state-owned enterprises, collective enterprises, joint-stock enterprises, private enterprises, “joint ventures” enterprises, individual economy, administrative institutions, social groups and their workers. If a peasant goes to a city to work in a certain occupation, it also pays the social security tax according to the urban worker, approaching or exceeding the income level ...