伴随着我国经济的发展和法制建设的完善，近几年来，费改税的呼声越来越高。部分学者提出开征社会保障税的设想。为了适应新形势的需要，我国大力发展社会保障制度，但这并不意味着应该采取激进的改革方式。笔者认为开征社会保障税，应该慎思而缓行。 　　目前，我国社会保险费 With the development of our economy and the improvement of the legal system, the calls for fees and tax reform have become louder and louder in recent years. Some scholars put forward the idea of ​​levying social security tax. In order to meet the needs of the new situation, our country vigorously develops the social security system, but this does not mean that radical reform should be adopted. I believe that the introduction of social security taxes, should be cautious and slow. At present, China’s social insurance premiums