With the advancement of social security undertakings, how to ensure the social security funds source has become a difficult problem that urgently needs to be solved in China. According to this, academic circle and practical field has been disputing on whether the social security contribution should be transformed into taxes. The Social Security Law enacted in October 2010 takes conservative method which continues to raise social security funds by collecting fees, however, the social security system change from fees to tax, from long-term viewpoint, has both deep theoretical basis and solid present demand. Thus, China should actively eliminate the barrier for the change of fees to tax, seek the balance of each party interests and the coordination between systems, properly and timely push forward the change of social security from fees to tax, overall solve the problems caused by unreasonable social security fee-collection system and better promote the construction of China’s “General Benefit Style” social security system.