Research On Shifting From Fees Into Taxes Of Social Insurance

In the modern society, to provide favorable social security for all the members of the society is an important function of the government. The objects of social security system are the whole social members. The objects of social insurance are the labors who are the most active and creative parts of social members, so social insurance is the core and main part of social security system .The soundness of social security rules and the perfection of social security system in one country mainly depend on the developing situation of its social insurance system. Moreover the sufficient social insurance funds are the basis of the existence, development and continuous perfection of the social insurance rules. Therefore, establishing a reasonable leverage pattern for social insurance is a key point in the constructing of social insurance system in various countries. At present, raising social insurance fund by the means of collecting social insurance taxes is generally adopted by the international society, which is also a common understanding in the theoretical circles and decision-making departments in China.Looked from the scientific theory or principle, the social insurance tax is a kind of income adjustment tax. It has the two functions of redistribution of income and collection of the society insurance fund. It has certain relevance with the personal income tax, the enterprise income tax and the increment tax. In the light of our country's present income level and the tax system structure, the transformation of social insurance fees into taxes and the collection of the social insurance tax is the most superior choice of raising society insurance fund. Therefore, the author takes the relative social security basic theoretical problems as the research beginning point, expounds the theoretical evidence of social insurance tax, expounds the necessity and feasibility of the shift from fee to tax of social insurance by absorbing the international society's advanced experience into our own actual situation. Furthermore, on the basis of preliminary design of social insurance tax's rules, proposes the necessary relevant measures.