In this paper, a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule.

本文在分析我国社会保障税制设计应遵循四个原则的基础上，就该税制要素设计的五个重要方面问题进行了详细研讨。

So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.

建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。

The article analyzes the necessity and feasibility of collecting social security tax in China at current stage, and suggests some specific measures in this regard.

本文在全面分析我国当前设立社会保障税的必要性和可行性的基础上，提出了设立我国社会保障税的具体建议及相关配套措施。