Research Of Levying Social Insurance Tax

Sufficient social insurance fund is the basic of existence, development and continuously perfecting of the social insurance system. Therefore, An appropriate measure of social insurance financing is important for any social insurance systems. Now it is social insurance fees to raising social insurance fund in our country. According to PROVISIONAL REGULATIONS OF LEVYING SOCIAL INSURANCE FEE issued by the State Council, the imposing institution of social insurance fee can be tax institutions, or social security operation agencies set up by the bureau of labor and social security, which is regulated by the province, autonomous region and municipality directly under the Central Government. Facts have proved that, the efficiency of imposing by social security operation agencies is higher than that by tax institution. But some questions exist. Therefore, the academia and the bureau that make policy rethink adopt the way of levying the social insurance tax to finance the social insurance fund.This text analyses out that the social insurance tax to financing the social insurance fund is superior to the current way of fee, from the angle of levy and management of the social insurance fund. On the basis of this, we discussed the basic idea of the social insurance tax system of our country in detail in this text, and the coordinated reform of a series of relevant problems, such as the adjustment of the tax system, the reform of the budget system and the wage system, and the establishment of the social insurance law, etc.