Research On The "Fee-to-tax" Of Chinese Social Security

In recent years,China's economy has developed at a high speed,the people's living standards have continued to improve,and people's social insurance needs and social insurance awareness have further improved.Therefore,it has become a very important task for our country to provide a good social security for the whole people.After the reform and opening up,China's social security system has been continuously improved and the system reform has been deepening.For a large country with about one fifth of the world's population,China has made remarkable achievements in social security.Along with the reform,the social insurance fund gap,imbalance of income and expenditure,and poor co-ordination level caused by the aging population and other reasons are becoming increasingly prominent.How to solve these problems so that the social security level of our residents can be better guaranteed and improved has always been a problem that our government and scholars are studying and discussing.The imposition of social insurance tax is of great significance to the imbalance of income and expenditure of social insurance funds and the poor co-ordination level.In the face of the pressure of aging population in China,the imposition of social insurance tax can also provide better support for pension needs to some extent.As a result,the use of social insurance tax to solve the above problems has once again become an urgent issue for academia.Firstly,the paper introduces the development process of social insurance system in China,and makes a longitudinal comparison and analysis of the social insurance premium collection modes and status quo in different periods of China,including the analysis of the social insurance fund financing institutions and functions,financing projects and financing situation,reflecting that there are still many problems in the collection and payment of social insurance premiums in China.Secondly,by comparing and drawing lessons from the typical Western countries-Germany,Britain and the United States,the necessity and feasibility of levying social insurance tax in China are analyzed,and the experience that can be used for reference is summarized.Finally,in the context of global integration and in light of China's actual conditions,this paper considers the social,economic and cultural aspects,and puts forward relevant social concepts and policy suggestions on Levying Social Insurance Tax in China.