【摘要】 社会保险税作为社会保障制度的资金来源，对完善各国社会保障制度、促进社会公平、推动社会生产力发展具有积极作用。本文在介绍美国、英国、瑞典三种典型社会保险税模式的基础上，通过对我国社会保障事业现状的分析，阐明了社会保险税的理论依据及开征的必要性和可行性，并提出了我国开征社会保险税的初步设想。更多还原

【Abstract】 As the capital resource of social security system (SSS), social security tax (SST) plays a positive role in improving the SSS,promoting social justice and advancing the development of social productive forces.After introducing three typical forms of SST in U.S.A,U.K. and Sweden, this paper analyses the present situation of China’s SSS,expounds the theoretical basis of SST and the necessity and possibility of its imposition in China as while puts forward preliminary proposals about it.更多还原