Research On Levying Social Security Tax In Our Country

With the development of social economy and culture,providing good social security for all citizens has become an important task of modern countries.Since the last century,China has carried out a series of social security system reform,and achieved great success.However,with the aging of the population,the gradual deepening of urban and rural integration,and the adjustment of industrial structure,China's social insurance funds is facing a serious of issues like fund gap,payments disequilibrium and others.Levying social security tax is the best way to raise the collection rate,alleviate the pressure of population aging,cope with the issue of expenditure imbalance and improve the overall level of social insurance.It is imperative to levy social security tax.Firstly,this paper summarizes the research background,significance,domestic and international research status and the related theoretical basis of social security tax.Based on the development of China's social insurance system,this paper analyzes the current situation of social insurance funds and finds out that the financing mode of current social insurance funds is not perfect.There exist some issues.For example,the legal system is not perfect,the collection agency is not unified,the rate is set too high and so on.Secondly,this paper makes a comparative analysis of the social security tax system among Germany,the United States and the United Kingdom,and summarizes the experience.It is proved that China has met the conditions of levying social security tax from the economy,society and the collection basis.Finally,according to the actual situation of our country,this paper puts forward the general idea of levying the social security tax and designs the elements of social security tax,and calculate the rate of pension insurance tax.