摘要
本文从社会保障筹资方式的国际比较、社会主义市场经济的内在要求以及现行社会保障 缴费制度中存在的诸多问题出发，同时分析了我国当前开征社会保障税主客观条件，认为当前我国开 征社会保障税不仅必要而且可行。
：The paper starts with international comparision on the financing model of social security, inherent demand of socialist marketing economy and many problems existing in current system of paying fees on social security. We analyse subjective and objective conditions on collection of social security tax and consider it necessary and feasible that my country carry out social security tax now.
