Constitution Of The Social Security Tax Law

As a kind of special and new tax, the social security tax has its obvious advantage of raising funds than other ways. Now social security tax is becoming a development trend of international financing, and is a reasonable option to effectively avoid disadvantage of social security. Meanwhile it has a profound influence on society stability as well as economic development. It can provide law support and assurance to take up to collect the social security tax by establishing the law of social security tax. Therefore, the discussion on the constituting of social security tax law plays an important role in practical and theoretical value.The thesis makes a concrete analysis of the necessity and possibility of collecting the social security tax, explaining that the tax in our country has already been necessary and it is available to impose the tax at present. The tax should be collected as soon as possible, so we have to understand it deeply in theory. According to various classification standard of taxes, this thesis analyses the nature of the social security tax in many ways,making a comparison between social security tax and personal income tax, value added tax and business income tax, and probing into the difference of purpose of collecting tax, object of taxation, function, tax rate etc so as to confirm the characteristic of social security tax theoretically and position the function of the social security tax in the tax system structure.In order to normalize the collection, management and uses of the social security tax, we need to legislation to adjust this kind of economy relation directly, namely social security tax law. It is an important part of economical law and market law system, taking an effect in constructing market economy frame. This thesis also takes the study of value goal of the social security tax law in our country, pointing out that establishing the law is for the sake of harmonization and development. With the guide of the value goal, this thesis pays attention to the pattern of setting up of the social security tax. By investigating the advanced legislation of Sweden,England and the United States, the writer summarizes common grounds in lawmaking and gives an acute analysis combining with the practical situation, then choosing a more reasonable mode in the end. The thesis makes a study of basic principle of social security tax law in the abstract and draws out four basic principle related with each other. Then it discusses the ingredients of the social security tax law from material and procedural aspect about tax law in our situation so as to make a certain referential effect to set up the law.Finally, the thesis puts forward some actual problems to consider while building up the social security tax law, arising more thinking in constructing a consummate and reasonable law.