The Design Of The Legal System Of Chinese Social Security Tax

The healthy and rapid development of the socialist market economy of our country depends on not only the continual and steady economic growth rate but also a steady and auspicious social environment .But in recent years, with the rapid development of social economy, the GNP is improved notably. At the same time,"Gini coefficient"of our country has already been expanded to 0.447, have exceeded 0.047 more than international cordon 0.4. It suggests that the gaps between the rich and the poor in china become larger and larger, and it has reached the dangerous edge. The social security system is a major component of the system of socialist market economy in china. Its establishment and improvement are very important to relax the social contradiction and maintain the social stability. Meanwhile, it is help to set up modern enterprise system, change government's function and advance the reform of economic system too.Selecting a rational way to collect social security fund is the crucial issue for constructing social security system. At present, Chinese social security project has mainly formed, but still needs perfection in practicing and managing. The issues caused by the way of collecting social security fund are especially serious. There are many disadvantages of Chinese present model of collecting social security fund. Social security tax is the prevalent measure of collecting social security fund throughout the world. So I believe that levy social security tax can better the way of collecting social security fund, which is the breakthrough of reforming and perfecting the present Chinese social security system.This thesis divides into five chapters. The first chapter and the second chapter is the basic theoretics of social security tax, introducing the meaning and the trait of social security tax; the third chapter compares the social security tax patterns of typical countries; the fourth chapter analyses the necessity and the feasibility of implementing the social security tax levy in our country, the last chapter visualizes the principle, the tax system frame and the necessary related reform of implementing the social security tax levy in our country, and basing on which makes a preliminary design of social security tax.