社会保障税作为国家筹集社会保障资金的一种特定税收，具有现行的社会保障基金所不具有的法制性与强制性。
As a particular tax in the state's raising social security funds, social security tax bears the characteristics of legality and mandatority that social security funds do not have.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
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