China's Social Security Funding Model To Explore

Realizing the enjoyment of social security is recognized by the people in every country and every area. As the social steady mechanism in economic development, social security system plays an important role. It is an important function for modern social government to offer social security for social member. And the adequate capital of social security is the perfect foundation for social security system to exist, develop and continue. Therefore, to establish a reasonable way of social security to raise fund is the key to establishing social security system. In recent years, with the gradual establishment and perfecting of our socialist market economy, the function of the way of social security to raise fund is appearing day after day as well. It is an important program putting in front of us that how to reform the way of raising the capital of social security in our country and then, how to perfect the system of social security of our country. Imposing social security tax has much to do with the government's duty in the new social security system. This paper aimed at social security which is a public social products and which is to be offered by the government, connecting closely with the basic function of our government under the conditions of the present market economy, by the role by our government, combining the present social security situation of our country, referring to the international advanced experience, analyzes the conditions of imposing social security tax, such as system condition, economic condition, political condition and so on. And according to the designed tax-system principles of "simple tax system". " loose tax foundation", "low tax rate" "strict collection arrangement, the author makes a preliminary design of imposing social security tax.Accordingly, this article is divided into five parts. In the first part, the author analyzes the way of social security to raise fund in theory. In this part, six factors has been involved, they are the development of social security theory and practice, the relationship between social security and public products, the relationship between social security and government function, the comparing and analysis of social security, private security and business security and the comparing and analysis about the way of social security to raise funds and the way of imposing tax .In the following part, comparing and analysis of the way of foreign social security to raise funds is introduced. This part introduces the basic situation of social security tax of several maincountries, and summarizes some basic experience referring to the international comparing of social security tax. In the third part, the choice of the way of social security to raise funds is introduced. In this part, the present state of social security system is introduced. This part also analyzes the existing problems of social security to raise funds detailedly. And at the same time the author expounds the possibility of imposing social security tax in our country from the aspects such as system condition, political condition, economic condition, arrangement foundation, international experience and so on. The fourth part includes the design of social-security-tax system in our country. In this part, the aspects such as designed principal of social security tax, selection of accumulation, principal of design, selection of model, factors of tax system, measure of match and so on are designed. In the fifth part, the problems related to social security tax are researched. In this part, the aspects such as legal system construction of social security, imposing arrangement, perfect budget system, arrangement system construction, fund investment arrangement and so on are explored preliminarily.