社会保险税，亦称工薪税，是政府为统筹社会保险基金而专门征收的一种特定目的税。对于建立我国社会保险税的必要性、可行性，税制设计和配套措施等问题，理论界和实务界已进行了广泛的探讨，但也存在争议或认识不一致的问题。本文拟就以下方面，再作进一步探讨。一、社会... Social insurance tax, also known as payroll tax, is a special purpose tax levied by the government on the social insurance fund. For the establishment of China’s social insurance tax necessity, feasibility, tax system design and matching measures and other issues, theorists and practitioners have conducted extensive discussions, but there are also controversial or inconsistent understanding of the problem. This article intends to further explore the following aspects. First, society ...