Begins Levying Taxes The Social Insurance Tax Question Research About Our Country

On China Wealth Forum on 16thApril, 2006, the head of financial and scientific research institute of the Ministry of Finance Jiakang a member of 11,5 programe expert panel showed that the government should explore actively to set up the issue of social insurance tax. This indicates that we will raise the money for social insurance via the social insurance tax instead of social insurance premium in the future. The subject of the essay is based on the above background. The thesis is arranged in this order 'social insurance, finance administration and social insurance tax' and is extended further. The thesis begins with the issue of relative social insurance elementary theory and analyzes the pattern of international social insurance fund raising which leads to a conclusion that tax is a better way to raise the social insurance fund in the market economy. With the analysis of necessity and possibility of levying the social insurance tax, especially the research of the design of taxation, I expect that it will be good for the beginning and design of levying social insurance tax programe.