本文试图对社会保障费改税问题作预警式研究。研究的重点放在此项改革可能出现的多种问题方面,这些问题有些是显性的,有些是隐性的,旨在引起多方关注。社会保障费改税后可能出现的问题虽然具有不确定性,然而及时发现潜在的问题,进行预警并提出解决问题的因应策略,是减少改革阻力和风险,确保改革长期、稳定进行的需要,是未雨绸缪、防患于未然的需要。 This article tries to make an early warning research on the tax reform of social security. Research has focused on a variety of issues that may arise in this reform, some of which are explicit and some are hidden, aiming to arouse multi-stakeholder concerns. Although the problems that may arise after the reform of social security fees may arise are uncertain, timely detection of potential problems, early warning and solutions to problems are the necessary measures to reduce the resistance and risks of reform and ensure a long-term and stable reform. Take precautions, take precautions needs.