关于开征社会保险税研究□彭月兰张晨强随着社会主义市场经济体制的确立，各项改革全面展开，作为配套措施的社会保障体系的建立和完善日益迫切起来，本文将从开征社会保险税方面寻求完善我国社会保障体系的有效途径。一、建立健全社会保障体系是建立社会主义市场经济体制... With the establishment of the socialist market economic system, various reforms have been carried out in an all-round way and the establishment and improvement of the social security system as ancillary measures is increasingly urgent. This article will seek perfection from the introduction of social insurance tax Effective Ways of Social Security System in China. First, establish and improve the social security system is to establish a socialist market economic system ...