Introduction Of Social Security Tax Issues

The social security is one of the modern country's most important social economic systems. To establish and amplify a social security system in conformity with development level of the society is the inevitable demand for the coordinated development of the economy and the society, and it is also an important insurance of social stability and national long-term stability. The undertaking of our country's social security has been through for more than 50 years, through the reform of the social security system of more than ten years, now a social security system with our own characteristics have initially been set up. But there are still a lot of questions and contradictions, it can't meet the general requirement that our country structures a better harmonious society and can't adapt with our country's socialist market economy system. The current social security system has many respects which are imperfect or not so standard, especially the social security charge system which is now more and more difficult to meet between social security and large demand of the fund. The social security is difficult in capital collection, a large number of units and individuals are in arrears of the social security fee, which causes the current social security system hard to carry on. The drawback of the fund-raising of our country's current social security comes out prominently day by day, which has restricted the further development of the social security system of our country. How to break through the bottleneck problem, consummate the social security system, solve the capital source of the social security and management system problem at present and in the future, guarantee the social security with necessary fund is a main research purpose of this article.On the basis of adhering to the Marxist dialectical materialism and methodology of historical materialism, summing up the breakthrough point the tax theory of the social security, the investigations of this article introduce the meaning and development course, theoretical foundation and essential feature of the social security tax briefly. According to differences of the insurance targets and the ways that the insurance projects are set up, we sum up the establishment ways of tax and the key elements of the mainstream national social security in the world. And through the method which unifies the domestic research and the international comparison, we obtain the beneficial enlightenment for levying the tax of our country's social security to our country. Through the real diagnosis analysis to point out the fund current situation and existing problems of...