With developing of china s economy and distempered social security system,the source of the fund are unstable,collection of social security tax has become one of taxation reform focuses of China.

• 伴随着经济的发展,我国社会保障体系不健全、社会保障资金来源不稳定等问题日益凸显,社会保障税的征收已经成为我国目前社会广泛关注的税制改革焦点之一。