社会保障与普通百姓的生活息息相关,社会保障金是一部分社会群体的生活保证。然而由于种种原因,目前社会保障覆盖面和征缴率不够理想,已引起收不抵支,难以确保社会保障金的及时、足额发放。本文从开征社会保障税的原因、障碍以及如何进行这一税种的征缴等三方面进行阐述,论证了开征社会保障税的现实性和可行性。 Social security and the lives of ordinary people are closely linked, and social security payments are part of the life assurance of social groups. However, due to various reasons, the current coverage of social security and the unsatisfactory collection rate have caused the non-payment of income and difficulty in ensuring the timely and full payment of social security payments. This article expatiates on the reasons and barriers of levying social security taxes and how to collect the taxes so as to demonstrate the feasibility and feasibility of levying social security taxes.