“健全完善社会保障制度,要适时制定社会保障税法,开征社会保障税,以严格规范的税收征管办法取代社会保障费征集办法,切实保证社会保障基金的高效征收和稳定来源,促进社会保障制度的健全完善。”全国人大常委会预算工委法案室原主任、中国法学会财税法学研究会副会长俞光远如是展望财税改革。 “Improve and perfect the social security system, social security tax law should be formulated in time, the introduction of social security taxes, strict and standardized tax collection and management approach to replace social security fee collection measures to effectively guarantee the efficient collection of social security funds and sources of stability, and promote social security system Sound and perfect. ”" NPC Standing Committee budget work room, former director of the Law Society of China tax law research vice president Yu Guangyuan So Outlook fiscal reform.