A Study Of Levying Social Insurance Tax In Our Country

The reform and improvement of social insurance system is one of the biggest hot spots in today's society in China. Particularly, the existing means of financing the social insurance fund lagged behind the development of China's social insurance, requirements of reform is growing. Our system of Social Insurance Funds was established, developed, accompanied by social security system in the early 1950s. It had played an important role under the historical conditions at that time. After reform and opening up, the means of the social insurance fund have been improved a lot by China's government. But because of the rapid development and great changes social and economic situation, the existing financing social insurance funds can not adapt to meet the needs of social security development, constraining Social Security System development. Article 3 Amendment to the Constitution of 2004, the Constitution Article XIV was added:"The State shall establish and improve the social security system adapt to level of the economic development" and so on, the importance of social security rose to new heights. In this circumstance, studying on methods of financing social insurance reform, including the introduction of social insurance tax, a variety of measures to enrich the social insurance fund is particularly essential. Therefore, we should seek new and more suitable for the financing, to further improve a sound social security system, considering the actual situation of China's and benefiting from international experience. Through the implementation of social insurance, specially studying on tax reform, we could overcome current and future China sources of social insurance funds and the management system issues to ensure social insurance funds necessary.This paper is divided into six chapters. The chapterⅠis introduced the background, significance, research methods and innovation of the thesis topics, etc.; The chapterⅡis explained the basic theory of social insurance tax; The chapterⅢreveals the problems of current way of financing Social Insurance fund, the necessity and feasibility of that social insurance levy, and conduct in-depth demonstration; The chapterⅣis introduced, summarized and compared typical country social insurance taxes model in the world; The chapterⅤconsider specific conditions in our country and learn from the experience of other countries, put forward to design China's social insurance tax system; The chapter VI is proposed the support measures of building a scientific and rational social security taxes system.