社会保障税主要是对劳动者的工资薪金所得课征，在劳动者有劳动能力的时候缴纳，以保障他们在丧失劳动能力时的基本生活需要。资金筹措是社会保障制度的核心。目前，由于我国社会保障基金筹集的“社会统筹”形式存在诸多弊病，故规范和改革我国的社会保障筹资形式，改费为税，势在必行；同时，在社会保障收入不足时，除用一般税收和转移支付来弥补社会保障缺口外，还应建立“基本社保补偿基金为主，以其他筹资形式为辅”的预算补充机制。开征社会保障税是一项利国利民的重大举措。目前，黑龙江省不但有必要开征社会保障税，而且已经初步具备开征社会保障税的必要基础条件。%Social security tax is collected based on salaries when people can work, and ensure the basic living needs when people cannot work. Pooling money is an essential part of social security system. As capital pooling for the social security fund has a number of deficien-cies currently, it is imperative to reform money pooling by collecting tax rather than fees. In addition, China should create a system of the supplementary budget to cover the differences, featuring compensation fund that come from tax and transfer from the central budget as the key source and other pooling channels as the auxiliary. A collection of social security tax can benefit the wellbeing of people, Heilongjiang should start to work on it based on existing conditions.
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