开征社会保障税是社会保险制度改革的一个重大突破,可以分为几步实施。 1.代征。社会保障资金通过社会保障税征收改革一步到位比较困难,可以先设定一个过渡期。在这个过渡期内由税务部门代征各项社会保险费用,这样既有利于提高基金的收缴率,保证社会保险机构专门搞好社会保险费用的社会化管理和发放工作,又可以为开征社会保障税的各项工作积累经验,为将来的顺利过渡做好准备。 The introduction of social security taxes is a major breakthrough in the reform of the social insurance system and can be divided into several steps. On behalf of Social security funds through social security tax reform in place one step more difficult, you can set a transition period. In this transitional period, the tax department shall collect all kinds of social insurance fees, which will not only help improve the collection rate of the funds, ensure that the social insurance agencies devote themselves exclusively to the social management and payment of social insurance expenses, but also provide social security The tax work accumulated experience, ready for a smooth transition in the future.