随着市场经济体制改革的不断深化,带来了企业所有制性质多元化和就业形式多元化,广西社会保险费由社会保险经办机构征收的弊端逐渐凸显出来,本文通过数据分析当前广西有社保部门征缴的存在的问题以及地税征收的优势,确定由地税部门代征社会费的选择,提出在形式上和征收内容上循序渐进由社保征收向地税代征改革的建议。 With the continuous deepening of the reform of the market economy system, diversification of the nature of enterprise ownership and diversification of employment forms have brought about the gradual prominence of the drawbacks of social insurance premiums levied by social insurance agencies in Guangxi. This paper analyzes the current social security departments in Guangxi The existing problems of tax collection and the advantages of land tax collection, and the choice of collecting social fees by the local tax department, and putting forward suggestions on the form and content of taxation that the tax reform should be levied on behalf of the local tax levied gradually by social security.