Research On System Design And Matching Police Of Collection Of Social Security Tax In China

With the continuing development of the socialist market economy, the financing style of the existing social security , is no longer suited to the developing market economy. To introduct the social security tax timely, study and explore reforming the financing style of social security at the new situation, set up a fair and reasonable social security model, has been an important subject. It is of great and far-reaching significance to the promotion of China's economic development and social progress.From a new perspective ,we can see clear the domestic and foreign social security tax system and the status, particularly the inspiration and reference of several typical of developed and developing countries' social security tax is very important to Chinese social security system, and building the author social security tax framework of the basic theory of the Chinese imminent introduction. By analysis of the financing's status and existing programs, we can point out the necessity and feasibility of introduction the social security tax in China, and collection of social security tax is the best way to conclude the social security funds.By the comparition and analysis of other countries' style of social security tax, it can give more lessons; in the premise of Chinese actual situtiation , we point out the overall design about the principle, the style, system design, and matching police. It will give benefits to the perfection of social security system..There are five parts in this paper. The first part introduced social security and social security tax's basic theory. The second part compare and analysis the legal system mode, setup, basic elements, collection and management of the representative developed and developing countries' social security tax . The third part proves the necessity and feasibility of legislation of China's social security tax. The fourth part through reviewing the development China's social security system, analysis the existing problems of China's social security system, and to choose social security taxes as means of financing. The fifth part combine China's national conditions and learn from international experience, put forward China's social security tax legislation positioning and the principles, as well as matching police. The sixth part is the conclusion and prospection.