关于开征社会保险税的思考王宏春，金永存，黄胜海社会保障制度的创立和发展历时一个世纪，可大致分为前５０年以通过社会保障法为重要内容的社会保障制度形成阶段，和后５０年以社会保险为主导地位的社会保障制度完善阶段，开征社会保险税作为社会保障制度重要的有机组成... Consideration on Levying Social Security Tax Wang Hongchun, Jin Yongcun, Huang Shenghai The establishment and development of the social security system lasted a century and could be broadly divided into the stages of the formation of the social security system that passed the social security law in the first 50 years and the later 50 years The social security system is dominated by social insurance, and the social insurance tax is levied as an important organic component of the social security system.