Legislation Analysis Of Levying Social Security Tax In China

The social security system is the basis of social stability, and it's an indispensable part of a market economy system. The Chinese society security system has already existed for more than 50 years, and our country now initially established the society security with our features after years of reform. China has established a social security payment system mode of financing. However, current way of social insurance capture is still not standard. It appears as: the fund collection scope is too narrow; the overall plan level is somewhat low, levy's not standard; it lacks fairness; fund management is chaotic. in our country, it appears to be extremely urgent to reform and consummate the collection way of our social security fund.Social Security rural tax reform is necessary, it consummates social security systems' need and the socialist market economy need, and which is the construction of the rule of law and international standards of the tax system needs. The social security transform administrative fees into taxes simultaneously are also feasible; our country begins to collect social security tax having already satisfied fundamental requirements: First, our country citizen's tax payment consciousness and the social security consciousness's gradual enhancement legally, this makes the social security tax to begin levying taxes has the social basis; second, our country national economy's sustained growth, the people receive the enhancement causes to begin levying taxes the social security tax to have the economic basis; third, begins levying taxes the social security tax to have the legal regime foundation initially; fourth, our country tax authorities perfect collection method and the generation the practice which drafts the social security to spend, causes to begin levying taxes the social security tax to have the collection foundation; fifth, begins levying taxes the social security tax to have the international experience to use for reference.The introduction of social security taxes must be a corresponding relying on the social security tax. The social security tax law in the legislation in principle must insist the universality and fairness principle; Country, enterprise, individual three joint burden principles; Low beginning, low standard principle; the right and the duty unify principle; efficiency and fair proper attention to both principle. After analysis overseas social security tax establishment pattern, China's social security tax set to be taken should be based on old-age insurance, medical insurance and unemployment insurance as the principal item, take cities worker as main safeguard object mixed type social security tax system. Must establish truly has the Chinese characteristic social security tax revenue legal regime. Begins levying taxes the social security tax, the formulation social security tax law, but must to the present social security systems, the budget and financial system, the income tax system and the wage payment system carries on the corresponding coordinated reforms, only then like this, can cause the social security tax to play displays its superiority truly, plays the practical and feasible role.