Research On Social Insurance Tax Legislation

The social security system is one of the basic systems in China.The high-efficiency and high-quality social security collection is the cornerstone of the sustainable development of the social security system.Since the establishment of the modern social security system in 1998,under the framework of the collection of the dual subject of the taxation department and the social security agency,the law stipulates the full responsibility model of the social security agency,the full taxation mode of the taxation department,and the social security agency and The three modes jointly collected by the taxation department,although the flexibility of legislation has realized the autonomy of the social security collection system and the diversification of social security collection policies,the "dual subject" and three modes" of social security fees The development of practice has become increasingly prominent.Chinesecurrent legislation has exposed many ills:the levying of the subject's powers and responsibilities,the lack of supervision of social security funds,the social security levy policy,the unification of social security relations,the social security relationship is difficult to achieve national transfer of social security relations,and the social security premiums of individuals and enterprises are not paid.The behavior lacks the power of execution and punishment,and the social security collection law requires reform.At present,Chinesesocial security system is not yet mature,and the extraterritorial social security legislation has undergone a long period of development.The United Kingdom and Estonia are the pioneers of the social security reform social security tax.There are some places worthy of reference and learning in the legislation.The social security tax legal framework of Chinesenational conditions chooses the path of social security tax that is suitable for China.The social insurance tax is also called social security tax,social security contribution or wage tax,which originated from the British "Poverty Reduction Law".It is a purpose-based tax paid by employees and employers separately for the purpose of raising a specific-purpose social security fund based on the company's wage payment.Social insurance tax is the subordinate concept of social insurance premium.It is a parallel concept of social insurance premium.Social insurance tax is the basic tax type of the world.Social insurance tax is effective through taxation to achieve the function of state finance and social security.The data information and the cost of collection are more advantageous,and they have the characteristics of compulsory.The social security tax was once found to be inconsistent with Chinesenational conditions,and the world's social security system has been smoothly established.The background of the merger of the new economic normality and the national taxation reform is the opportunity for social security tax to enter the law.Social security taxation is imperative.On the concept of social security tax legislation,some suggestions were put forward:formulating the social security tax law,constructing the social insurance law system,firmly grasping the monopoly system of the expropriation entity and the national social security taxation in the legislation,grasping the positioning of various departments in the social security tax collection work,social security Tax collection is the sole responsibility of the tax authorities to avoid cross-administration between departments and to clarify rights and responsibilities.The Social Security Tax Law is a special law.The Social Security Tax Law emphasizes the nature of tax law.Therefore,the Social Security Tax Law must firmly grasp the legislative principles of tax law.The tax law legislation starts from reality,pays attention to fair and democratic decision-making,considers the stability of the law,and the legislation should answer the tax rate and tax.In the process of social security tax payment,in the process of social security tax payment,for the small and medium-sized business difficulties enterprises and other classes that cannot be paid in full due to special circumstances,the tax reduction and tax exemption policies are designed,and at the same time,the civil service group social security individual payment is small and the social security treatment is asymmetrical.The status quo,to achieve the fairness of the law.In the supervision of social security funds,strengthen supervision over the use and management of social security funds,smooth multi-channel supervision,and formulate procedural laws to provide legal basis for social security tax litigation and reconsideration.The social security tax legislation should also strengthen the protection of the right to know and the supervision of the insured personnel,increase the crackdown on the failure to pay the social basic insurance premiums,establish a model of honesty and taxation,strengthen the work of law-enforcement,and promote the social security tax.Work with science popularization,raise the awareness of national law,optimize and innovate the implementation of social security tax liability,and let the people accept and recognize social security tax.Social security tax legislation cannot be achieved overnight.Social security taxation requires long-term exploration and practice.It is irresponsible that social security taxation is of great significance to perfecting Chinesesocial security collection system and optimizing social security system.The introduction of social security tax is to achieve social security.The inevitable requirement of having a doctor and a weak support will be suspended and the social security tax will gradually approach.