Reference On International Experience And Conception Of Levying Social Security Tax In China

With the development of socialist market economic system in depth, the social security systems also gradually show their basic functions. The social security systems not only can maintain social stability, but also can promote growing economy. Establishes the perfect social security systems is important guarantee which for the market economy health movement, and levying social security tax is a very effective way to improve the social security system.At present, the coverage of our country's social security is still relatively narrow, low levels of protection, as well as large disparities among urban and rural areas, which has become prominent social conflicts and hot spots. Combining these problems, to clarify the importance of social security tax to our country, and further analysis of the introduction of social security tax can reflect social equity, so as to promote social harmony.Through the theoretical analysis of social security system and social security tax, combining with the existed problems at this stage of the social security system in our country, and continue to improve the tax system, in order to further improve the social security system,shows the necessary and feasibility of levying social security tax. And through learn from the successful experience of other foreign countries, to present my own point of view. Through comparison and distinction of a variety of the social security patterns to understand the inspired system of levying social security tax in our country. At the same time, proposed that the need of several improvement aspects of levying social security tax in our country. The main method of discussed are international comparison and domestic research. This way is from social security tax system and specific national conditions, to classify on the methods of analysis, to study on the methods of comparison. The course of the study is to gain a clear understanding of the socio-economic background and the running state of the system for the foundation and development of abroad social security system, and find out some law to help us set up a new system. In order to achieve the purpose of a more perfect social security system and promoting social harmony.