从西方发达国家税制的发展历程看，自二战以来，社会保障税一直处于相当重要的地位，其收入也呈迅速上升之势。在美、英等发达国家，社会保障税在收入方面已成为仅次于个人所得税的第二大税种，特别是在巴西和阿根廷等发展中国家该税已成为第一大税种。规范有效的税收制度为各? Judging from the history of taxation in western developed countries, since World War II, social security taxes have been in a very important position and their income has also risen rapidly. In the developed countries such as the United States and Britain, the social security tax has become the second largest tax revenue after the personal income tax, especially in developing countries such as Brazil and Argentina. This tax has become the number one tax. Standard and effective tax system for each?