The Study On Levying Payroll Tax In China

With the development of the social security system,People pay more and more attention to the fund balance of social security. Social security fund balance relates to the social insurance fund raising, the issuance of social security benefits and the investment social security funds.And The raising of the Social Security Fund is the first link,which pay a important role. The current fund the financing of the collection of social security is charging.However,we can find lots of negative effects:difficulty in money collection, low levels of overall planning,incomplete of collection and management system and social. Insurance coverage is narrow. To solve these problems,many experts and scholars in China proposed to introduce a social security tax,but a considerable number of experts and scholars believe that our country do not have the tax reform conditions. The financing of social security funds has become a bottleneck to hinder the reform of the social security system. How to make social security funding model reform to conform to the establishment of urban and rural social security system in China,is the important issues and challenges when the development of our social security into of the new era,which will also have a profound impact to the construction of a harmonious society in China. This is precisely where the significance of the proposed topics.First,we will analyze the basic concept of this article from the Social Security tax, contacting social Insurance Fund of the mode of financing and management system, comparing the system of other countries and then put forward such a hypothesis:starting from the co-ordinate all strategic, Introducting social security tax and discussing system design of social security tax and the collection and management methods.This article is divided into six. The first chapter is an introduction of the significance of the topic and background, the framework of the thesis, the research ideas and methods, the innovation and Inadequate. The second chapter is an overview of the theories of the social security tax,including The concept of the social security tax, the theoretical basis, characteristics and role. The third chapter to analyze the current situation and problems in current social security fund collection mode.The fourth chapter analyzes two aspects of the necessity and feasibility of the social security tax levy. The fifth chapter draw the lessons learned and the Social Security tax system of the United States, Germany, Brazil, Argentina.The sixth chapter put forward ideas and suggestions on China’s social security tax, basic design frameworks and supporting policies.Innovations that may exist in this article have the following:First, this study has combed the existing social security tax theory. Based on the reality of the necessity and feasibility of the introduction of social security tax.Second, the theory and practice of the system of social security taxes on foreign refining and analysis summarized and get some inspiration and lessons learned.Third, this paper based on the results of theoretical studies of China’s actual situation in the development and domestic and foreign social security taxes, conducting a prospective study and explore China’s social security tax levy.