社会保障税也称“社会保险税”，主要是指以企业的工资支付额为课征对象，由雇员和雇主分别缴纳，税款主要用于各种社会福利开支的一种目的税。在税率方面，一般实行比例税率，雇主和雇员各负担50%。个别国家雇主和雇员使用不同的税率。社会保障税目前已成为西方国家的主要税种之一。凡是在征税国就业的雇主和雇员，不论国籍和居住地何在，都要在该国承担社会保障纳税义务。
...ehuibaozhanglunwencaishuilunwen/shehuibaozhanglunwenzhuantigongwen/shehuibaozhanglunwen社会保障税（Social Security tax）是用于筹集caishuilunwen/shehuibaozhanglunwencaishuilunwen/shehuibaozhanglunwenzhuantigongwen/shehuibaozhanglunwen社会保障...
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At one aspect of local tax construction, we should pay attention to the main tax sort, innovate the sales tax, business income tax, urban maintenance and construction tax, quicken our step to collect property tax and social security tax.
对策建议上，本文认为，在划分税权上，要注重事权、财权、税权的统一，赋予地方适当的税收立法权；在地方税制结构上，注重地方主体税种的确定，改革营业税、企业所得税、城市维护建设税等税种，加快开征物业税和社会保障税等税种。
参考来源 - 地方税体系优化和增强地方财力途径的对策研究Nowadays,most countries take the social security tax collection as the main means of collecting social security fund. The social security tax is the fund needed to carry out the social security system.
目前,国际上大多数国家都以社会保障税作为筹集社会保障基金的主要形式。
参考来源 - 我国社会保障税法律制度研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
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.
本文在全面分析我国当前设立社会保障税的必要性和可行性的基础上，提出了设立我国社会保障税的具体建议及相关配套措施。
The article analyzes the necessity and feasibility of collecting social security tax in China at current stage, and suggests some specific measures in this regard.
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