The Construction Of The Legal System Of Social Security Tax In China

Our country’s social security financing way to the employer and individual collection of administrative fees mainly.With the continuous deepening of the reform of market economic system in China, this financing mode has a lot of problems in the level of overall arrangement, collection system, supervision mechanism and so on.The Financing system has been unable to adapt to the reality of the development of China’s social security system. The reform of the social security financing system is imminent.Throughout the world of social security financing system, most countries choose the way of collecting social security tax to raise funds for the cause of social security. The characteristics and functions of the social security tax itself and its advantages in stabilizing the fund source and regulating the fund management can make up the deficiency of the current social security financing mode in our country. It has very important practical significance to perfect our country’s social security system, promote the national economic construction and social stability.Therefore, in combination with the effectiveness of the reform of social security system and the successful experience of other countries in the implementation of social security tax legislation and system. Proposed in our country to establish a unified collection of Tax Authorities, the Department of Finance centralized management, fund investment institutions professional operation, Social Security Department strict payment of social security tax system. Fundamentally solve the plight of China’s social security system. At the same time according to the actual situation of our country, reasonable design of the specific content of the social security tax system elements. So as to establish a social security system with Chinese characteristics, earnestly safeguard the rights and interests of the people’s social security in China.