On The Research Of The Realistic Controdiction Of Imopsing Social Security Tax

As a mechanism and means, social security system is adopted by a country tomaintain sustained economic development, to ensure the long-term social stability andachieve social equity and to promote social harmony. To establish and improve thelevel of economic development to adapt to the social security system is an inevitablerequirement of socialist market economy. Since the reform and opening up policy,China’s social security reform has witnessed some effects, the framework of the socialsecurity system has been basically established, an increasingly wide range of socialsecurity has been covered, social security system has become more perfect, more andmore huge social security funds have been required. However, there are manyproblems existing in the current model to raise the way social insurance premiumsand social security funds. The social Security raised the legal system is imperfect,narrow sources of funding, high cost of collection, a strong lack of funds assurance,central and local governments out of touch, misappropriation of a serious problem,when required can not be timely and effective place, the lack of efficiency. Thusinevitable requirement for perfecting the social security system to the introduction ofsocial security taxes to raise social security funds into China have long called for theintroduction of social security taxes, but has not practice since, in the academic debateconstantly, this study introduction of social security tax the practical contradictions,social security tax levy to eliminate barriers and next levy to provide ideas and policyrecommendations.In order to study the practical contradictions of China’s introduction of a socialsecurity tax, this thesis first analyzes the theoretical basis for the introduction of socialsecurity taxes, followed by inspection of the economic system of the introduction ofsocial security taxes in some developed countries, the financial system, social securitysystem, so that our country levy practical contradictions that exist in the socialsecurity tax, with a combination with China’s national conditions and then proposessome ways to resolve these contradictions, as well as ideas and policyrecommendations for China’s next step to the introduction of a social security tax.