在全国社会保障费改税研究停留在理论层面的现状下,本文提出了建立多层次广覆盖社会保障体系构想的基础上,从X县实践中对照税费本质梳理费改税问题的研究现状,通过对税率的设置问题分析,在实践和数据的基础上对社会保障税中税率设置进行初步设计,模拟建立一个具备适应力且能过渡老龄化危机的社会保障税制税率体系。 Under the current situation that the study of tax reform on social security fee stays at the theoretical level, this paper proposes the idea of ​​establishing a multi-level and broad coverage of the social security system, Through the analysis of the setting of the tax rate, we preliminarily design the tax rate setting in the social security tax on the basis of practice and data to simulate the establishment of a social security tax rate system that is adaptable and capable of transitional aging crisis.