养老日益成为中国走向和谐社会的沉重负担,由于历史原因,我国遗留下了很大的隐性债务的风险,除了传统的财政直补的方式外,开征社会保障税和以房养老思路的提出为弥补养老金缺口问题打开了新的思路。本文主要探讨这两种方式在中国的可行性及财政在其中应起到的支持作用。 Pension is increasingly becoming a heavy burden for China to move toward a harmonious society. Due to historical reasons, China has left a great risk of recessive debts. Apart from the traditional way of direct subsidies, the introduction of social security taxes and the idea of ​​housing for the aged are Open a new idea to make up for the pension gap. This article mainly discusses the feasibility of these two approaches in China and the supporting role that finance should play in this regard.