新世纪之初，中国的社会保障制度如何过渡到目标模式正面临着严峻的选择。这一选择不仅关系到当前经济体制改革的成败，而且关系到二十一世纪中国的经济发展和社会稳定的前景。对于中国这样一个历史独特、人口众多的发展中国家，设计一个什么样的社会保障制度，以及如何过渡到目标模式，绝不是一件容易的事情。为此，本文就当前我国社会保障费改税的基本思路、社会保障费改税前景预测以及社会保障费改税的相关策略进行了分析和研究。 At the beginning of the new century, how China’s social security system is transitioning to the target model is facing a serious choice. This choice not only concerns the success or failure of the present economic reform but also the prospects of China’s economic development and social stability in the 21st century. It is by no means easy to design a social security system for China, a developing country with a unique history and a large population, and how to make the transition to a target model. Therefore, this article analyzes and researches the basic idea of ​​the reform of social security tax in our country, the forecast of the reform of social security tax and the reform of social security tax.