The Study Of Levying Social Security Tax In China

The social security is an important constituent of market economy system.Maintenance of social stability and promotion of economy development are its most basic functions. Due to its direct interest to everybody, the social security has become the indispensable security mechanism for people's life in modern society, maintain and promote harmonious society is the important mechanism. It plays an important role in relieving the social confliction, coordinating social benefit, maintaining social stability. In order to further improve and perfect the social security system and solve the sources and management system of social security funds at current and future the introduction of social security tax has become an urgent task. In light of these problems, this article explained the theoretical issues of social security tax from the basic theoretical issues of social security. Study on the basis of the existing problems of social security fund raising, further showed the necessity and the possibility of levying Social security tax in our country. Through the advanced experience of the international community who has already levied social security taxes with actual conditions of China, we give a preliminary design of the social security taxes to our country's social security tax system and propose some necessary correlation measures about levying social security tax.This article has mainly used the document analysis and historical analysis the domestic research and the international comparison unifies and so on the method. Unifies the fundamental research and the actual analysis, elaborated domestic and foreign social security system and the social security tax present situation by the brand-new angle of view, in particular several typical developed countries and the developing nation levy the social security tax to our country tax system construction enlightenment and the model, has constructed the social security tax elementary theory frame. The system analysis the social security tax itself system flaw in this foundation and should to, the parallel connection gathers the current our country social security present situation, the reason which in our country studies the socials security tax which to begin levying taxes the necessity and at present has not put into practice. The paper finally defers to the social security tax to earmark a fund for a specific purpose and to profit the principle characteristic, unifies our country national condition, uses method which the proportional tax rate the way and the synthesis class drafts, has carried on the concrete design to the social security tax system. produced began levying taxes the social security tax concrete tax system design, proposed consummation social security tax supplement mechanism this also was this article innovation is at.This dissertation is divided into four parts: The first part is the introduction section, introducing the background and significance of the selected topic,the summary of domestic and foreign researchand the researches ,mentality and method,basic structure,innovations and insufficiencies.In the second part, introduces the social security and the general summary of the social security tax.In the third part, I described the social security tax system in developed countries such as USA, France, and Germany to get experiences for establishing social security tax system in our country.In the fourth part analyzed the necessities and possibilities of the building social security tax system in our country.In the fifth part analyzed the tax system design and collection management of collecting social security tax in detail. Meanwhile, I considered some relevant matching measures about collecting social security tax in our country.