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本文认为,社会保障资金的筹集模式应同一国的国情、社会保障目标及社会保障方式相适应。我国社会保障的基本框架已具雏型,即实行基本养老保险、企业补充养老保险和个人储蓄养老保险相结合的多层次的城镇企业职工养老保险制度体系。但我国目前的社会保险制度还很不完善,借鉴国际经验并结合我国国情,尽快开征社会保障税,是完善我国社会保险制度的重要举措。
This paper argues that the mode of raising social security funds should be adapted to the national conditions of the country, social security objectives and social security. The basic framework of China’s social security has been a prototype, that is, the implementation of the basic old-age insurance, enterprise supplementary pension insurance and personal savings pension insurance combined multi-level urban enterprise employee pension insurance system. However, the current social insurance system in our country is still far from perfect. Drawing on international experience and combining with our country’s national conditions, it is an important measure to perfect the social insurance system in our country to launch social security tax as soon as possible.