Research On Social Security Tax System In Our Country

As a kind of mechanism and means in propulsion with the economic development and the social stableness, the society security system is an indispensable part of a market economy system and are "a stable machine" and "a safe net" in a modern market economy movement. The Chinese society security system is taken off the traditional planned economy system, and through the reformation of the society security system for more than ten years, our country have already the first step established the society security system with itself characteristic, but there are still a lot of problem and antinomy, in no accord with the socialism market economy system that have been established gradually. The current society security system is still not sound, and particularly the society security charge system is more and more hard to satisfy the society security need to the funds, and a flood of units and individuals owe to pay with the society security fee, making the current society security system hard for after. The old way of raising funds in our country has already been more and more hard adapt to the request of the new situation development, which irregularity highlights out increasingly, and almost become" bottleneck" problem barring the reform further. For the sake of the further perfect and sound society security system, and solution of the source of the society security funds and the management system problem, and changing the society security fee into the tax, it has become the urgent matter of the moment to lay the society security tax. This text makes the basic theories problem of the related society security as the studying point of departure, and clarifies the theories foundation of the society security tax, and through drawing lessons from the international social advanced experience, combined actual circumstance of our country, clarifies the necessity and possibility to lay the social security tax in the our country, and on the foundation of the first step design of the basic frame of the social security tax, further puts forward to need to be adopted of related integration in laying social security tax .This text is divided into totally six chapters. Chapter 1 expatiates the connotation, history evolution, theories basis, basic characteristic and effects of the social security tax.Chapter 2 synthetically compares the society security tax in the world, dividing four minor points to expatiate its establish way, main factors, levy and management and the enlightenment to our country.Chapter 3 investigates present condition of the society security system in our country and proceeds the concrete analysis to the existent problem.Chapter 4 proceeds the analysis of the possibility for our country to lay the society security tax with both sides from the necessity to the possibility.Chapter 5 puts forward the frame design project of the society security tax system in our country with both sides from principle to main factors design.Chapter 6 further expatiates the demand of the perfect and related integration for our country to lay the society security tax.