摘要： 我国社会保险费用缴纳方式、保险制度的改革研究，应当注重分析其在日常运行背景与重大疫情等突发性事件背景下的区别及相应的法理分析。税收方式因其立法价值与目的、法律属性、权源及其正当性、法律稳定性等与社会保险的属性及功能价值相匹配，故适用于在社会保险体系日常运行背景下的社会保险制度；而行政事业性收费却因其灵活性、易于调整特征、专项性而适用于满足在重大疫情等突发性事件背景下社会保险的紧急性、偶然性与特定性需求。故应当构建类型化的社会保险制度，即对应日常运行的基本税与对应突发事件的附加费并存的社会保险收支体系，以稳定总体上的社会保险领域，提高民生质量，有效保障公民基本权益。

关键词: 社会保险法, 社会保险法, 费改税, 费改税, 疫情, 疫情, 模式创新, 模式创新, 法理学, 法理学

Abstract: Research on the reform of the payment methods of social security and the social insurance system in China should focus on the analysis of the differences in the daily operational background, major epidemic situations and other sudden social backgrounds and corresponding legal analysis. The taxation method is suitable for the social insurance system in the context of the daily operation of the social security system because its legislative value and purpose, legal attributes, power sources and its legitimacy, legal stability, etc. match the attributes and functional values of social security; However, due to its ?exibility, easy adjustment characteristics, and special features, administrative charges are suitable for meeting the urgent, accidental, and speci?c needs of social security under sudden epidemic situations and other sudden backgrounds. Therefore, a typed social insurance system should be built, that is, a social security income and expenditure system that corresponds to the daily operation of the basic tax and the surcharge corresponding to emergencies, so as to stabilize the overall social security ?eld, improve the quality of people’s livelihood, and effectively protect the basic rights and interests. 

Key words: social security law, social security law, fee to tax, fee to tax, epidemic situation, epidemic situation, model innovation, model innovation, jurisprudence, jurisprudence