On The Reform Of China's Funds-raising Mode For Social Security System

Based on the listing of current funds-raising modes employed both home and abroad, this paper firstly presents the definitions of both fee and tax and analyzes the distinctions and links between social insurance fee and social security tax. It points out the change of funds-raising methods plays an important role in establishing and improving China's social security system. Through the comparison of three different viewpoints, this paper indicated clearly its researching target. Secondly, this paper explores in detail the status quo of China's social security and exiting problems, mainly the social security system and tax revenue. Then based on the result of the social security tax achieved by a local Taxation Bureau in which the author is working, the paper analyzes the feasibility of social security tax, which is, pointed by the paper, the best way to solve various problems. Finally, through exploration of the tax principles, content and deep-seated problems, this thesis works out a framework of social security tax.