| In the face of population aging and high-quality economic growth,the social security system is an important basis for human welfare.At present,the social security payment system is faced with many problems,such as missed payment of insurance,non-payment,supporting collection policy backward,heavy payment burden,personal accounts ’ empty account ’ growing,uneven development in various regions.The formulation of reasonable social security financing policies and the implementation of social security tax reform can better raise and manage social security funds,solve the prominent problems existing in the social security payment system,and promote the coordinated development of social security system and population,society and economy.The main research contents of this paper are as follows.(1)Using statistical methods to collect and sort out the relevant data of China’s population aging,economic growth and the collection of social insurance premiums across the country and various provinces,we statistically analyze the current situation of population aging,economic growth and the collection of social insurance premiums.(2)Using econometric methods,this paper selects the proportion of the population aged 65 years and above in the total population in 31 provinces of China in 2019,the growth rate of GDP and the number of months that social insurance funds can pay.Simple linear regression analysis is carried out by stata software,and the relationship between population aging,economic growth and social security taxes and fees is verified.(3)Design the social security tax system in line with the goal of intergenerational equity and economic growth,select the relevant data of A city in prefecture-level city to verify the rationality,put forward relevant supporting policy suggestions,and make suggestions for the realization of social security goals.The main conclusions of this paper are as follows.(1)The proportion of population aged 65 and above in the total population of 31 provinces in China has a linear negative correlation with the number of payable months of social insurance funds.(2)The GDP growth rate of 31 provinces in China has a linear positivecorrelation with the number of payable months of social insurance funds.(3)Social security ’fee-to-tax’ can effectively solve the existing problems in the collection and management of social insurance premiums,such as the growth of social security fund expenditure exceeds income,the gap is gradually increasing,and the supporting policies of collection and management are backward.(4)The implementation of social security tax is conducive to the maximization of the tax base,which can reduce the tax rate,reduce the tax burden for taxpayers,and realize the goal of economic growth and intergenerational equity and balanced development. |
