Research On China’s Social Security Tax Related Issues

Social Security is one of the modern state’s most important economic and social systems, the establishment of sound national economic development level of the social security system is an inevitable requirement for coordinated economic and social development, social stability and an important guarantee of the stability of the state. In the arrangements of the social security systems, sufficient social security funds is the premise and foundation for the social security system running. Therefore, a reasonable choice of an effective social security fund-raising mode is the core aspects of social security financial institutional arrangements. In this paper, as an important means of financing social security---social security tax, the writer explored issues related to China’s introduction of social security tax on this basis.This paper is divided into the following five parts:the first part, as the opening of this paper, it discusses the background and significance of this study. Then analyses the relevant academic research from domestic and aboard. Finally, gives a brief introduction to the content and main method in this paper. And points out the innovation and deficiencies of this article. The second part analyses the rationality of the social security existing and some basic problem of social security tax. In the third part introduce some developed and developing countries social security tax system and practice, include the analysis of the social security system in the development of social security financing choice, reasonable choice for China’s introduction of a social security tax, social security funding method Experience. The fourth part, the proposed China issues related to the introduction of social security taxes for analysis, including the necessity and feasibility of the introduction of a social security tax, the main obstacle to the necessary preparations. The fifth part introduce the concrete ideas of the introduction of social security tax, include taxpayer, tax items, tax ratio and so on.