从我国的情况看,现行的社会保险制度政出多门,很不规范,缺乏统一的管理和规划。这种状况使不同经济性质的职工享受的社会保险差别很大,广大农民、个体劳动者等社会成员则享受不到社会保险。这些都严重影响着劳动力资源的合理配置,影响我国社会生产力的发展。面对这种状况,必须改革我国现行的社会保险制度。从世界各国的社会保险制度看,一般都是通过开征社会保险税来保证社会保险制度的实施。近年来,社会保险税已成为世界各国特别是经济发达国家普遍开征的税种,在有些国家如美国,社会保险已发展成为仅次于个人所得税的第二大税种,其收入超过了公司所得税。我国有必要且需尽快开征社会保险税。 Judging from the situation in our country, the existing social insurance system has many political problems. It lacks regulation and lacks unified management and planning. This situation makes the social insurance enjoyed by workers of different economic characteristics greatly different. Social members such as peasants and self-employed workers can not enjoy social insurance. These all seriously affect the rational allocation of labor resources and affect the development of our social productive forces. Faced with this situation, we must reform our current social security system. From the perspective of the social insurance system of all countries in the world, the implementation of the social insurance system is generally guaranteed through the introduction of social insurance taxes. In some countries, such as the United States, social insurance has become the second largest tax after personal income tax, and its income surpasses that of corporate income tax. In recent years, the social insurance tax has become a common tax for all countries in the world, especially in economically developed countries. It is necessary and necessary for our country to launch social insurance tax as soon as possible.