| Social security system is the important part of harmonious socialist society. Since the party’s Seventeenth Congress, the party and state leaders repeatedly put forward, to2020our country must build a more perfect social security system, all levels of various departments closely around the central decision-making, and actively participate in the construction of social security system, has been a lot of effort, showed the party and the government to perfect the social security system and the determination and confidence, in order to build a harmonious socialist the community has made a positive contribution. However, in the social security system, the social security fund-raising as its most basic, the most crucial question, has not been very good solution, especially social security fee charging system some problems and shortcomings, the social security system of "fee to tax ", to find more advantages and vitality, more in line with my national social security fund raising way, become the majority of experts and scholars.The main point of this paper is in the current China, under certain condition, through by a point and the surface, progressively promotion way, the implementation of "fee to tax " of social security system, not only is fully consistent with the current social development needs, can promote the social security system perfect further, promote social fairness and justice, but also feasible. From a historical perspective, China has been carrying out social security fee charge mode, and has achieved some success, but there are also difficult to remedy defects; from a practical point of view, the implementation of social security system transform administrative fees into taxes can not only regulate the order, stimulative fairness, harmonious, but also has good feasibility, of course also cannot to avoid the problems that may arise; from the world perspective, many countries around the world have adopted the social security tax financing mode, be worth us to draw lessons from; from the future development, we can on social security tax specific content of a certain degree of prospective design, provide reference for decision making.This paper consists of introduction, a total of five parts, the preface explains the research purpose, significance, current situation and methods; the second part of the social security system and tax theory, especially on social security system of tax and charge were compared and analyzed; the third part analyzes the system of social security tax feasibility, and the choice of path and difficulties are elaborated; the fourth part of the social security tax draws lessons from the foreign advanced experience and practices; the fifth part discussed the social security tax structures, including the guiding ideology, basic principle, specific content, as well as to solve possible problems countermeasures. |
