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自19世纪80年代现代社会保障制度在德国诞生以来,全世界社会保障制度的缴款形式大致上经历了一个“费→税→费”之字形的曲折改革道路。
Since the birth of the modern social security system in Germany in the 1880s, the payment form of the social security system throughout the world has generally gone through a zigzag tortuous reform of “fee → tax → fee”.