为健全社会保障制度，加强对社会保障资金的管理，必须建立社会保障预算。
Therefore, it is necessary to establish the social security budget in order to perfect the system of social security and strengthen the management of social security funds.
但从我国的现实国情来看，无论国家、集体还是农村居民个人都没有能力单独负担社会保障资金的供给。
However, the reality of China's national conditions, regardless of the state, the collective or individual rural residents are no ability to separate the burden of social security funds supply.
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.
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