关于开征社会保险税浅议任相锋社会保险税又称社会保障缴款或者称为薪给税，是为了实现社会保障制度筹措社会保险基金而开征的一种直接税，根据受益原则征收，由获得某种特定收入的纳税人缴纳，主要用于社会保险支出。一、西方国家的社会保险制度１．西方社会保险制度的发... On the introduction of social insurance tax Anyong Feng Social insurance tax, also known as social security contributions or payroll tax, is to achieve the social security system to raise social insurance funds and the introduction of a direct tax levy, according to the principle of benefiting from a certain Paid taxpayers to pay, mainly for social insurance expenditures. First, the social insurance system in Western countries Western social insurance system hair ...