关于社会保险的深层次思考

正确认识社会保险税并非一般意义上的税，而是介于税费之间，从而跳出了目前的费改税之争，对当前我国社会保障制度的构建具有重要的指导作用。关于社会保险模式的选择，结合我国实际，针对不同群体可选择“并列型和个人主导型”。运用收支两条线和提高社会保障立法层次构建起社会保障运行的制约机制。同时，要在工会的参与实施下，通过制度规则建企，构建社会保险的补充形式，如企业保险、社区互助等。

The Further Reflection on Social Insurance

The key of constructing social security system is to proper realize that social insurance tax isn't a general tax, which is between tax and expense. Thus we can avoid the argument of social insurance tax or expense. According to the case of our nation and social status of different people, social insurance pattern's choose is the of pattern of equal payment of government, enterprise and person and the pattern of main person payment. Through two lines of revenue and expenditure and raising the level of social security law are to construct the balance mechanism of social security system. At the same time, under participation of the labor union, the aid forms of social insurance, such as enterprise insurance, help of social areas and so on, should be constructed.