A Study On The Collection Of Social Security Tax In China

Under the background of social security system reforming, the state of extreme value and the people under the background that puts forward higher requirements to the social security, as the primary link of social security——choose which model to raise money has always been the hot spot. In our society, the way to raising social security fund is social security fees that bring a lot of positive influence in the beginning of the social security system establishment. However, this raising ways have more and more negative effect on the continuous development of social security, such as social security funds imbalances, empty account problem, low rate of return on investment and so on. Face with the the problems, domestic scholars divided into two parties. One part of scholars think the conditions of establishingsocial security tax is ripe and tax work even better in raising social security funds. But this view was opposed by other scholars.The further advance of an ageing population and urbanization in our country produced many new contradictionswith our currentsocial security fees. And with the establish of social insurance law and rural social security system, at that time,wereconsider the social security taxes have strong realistic meaning.This article has five chapters. The first chapter is an introduction of the significance of the topic and background, the research ideas and methods, innovations, the research achievements of domestic and foreign experts and scholars about social security taxes, and inadequate. The second chapteranalyse the current situation and problems in social securities fees.Compared social security tax with social security fees, it is concluded that the social security "tax" have more advantage than “fees”.The third part is the necessity and feasibility analysis of levying social security tax in our country. It is cleared that our country not only needs to levy social security tax but also we meet the corresponding conditions. We learned the lessons from the social security tax system of the United States, Britain, Germanyin the chapter four.In the fifth chapter, I design the social security tax and estimate the tax rates oninsurance,unemployment insurance tax and medical insurance.