Research On Establishment Of China's Social Insurance Tax System

China's traditional social security system has been carried on for more than 50 years. It has no doubt played an important role in the embodiment of a superior socialist system and consolidation of the new social system and the status of a state-owned economy, but there are still some shortcomings such as some social stratum discrimination, the failure to adjust economic structure, and so on. Above of all, social insurance pay is nonstandard, and couldn't meet social security fund expenses. Collecting social insurance tax is the most common means in other countries by now. It has supported strongly social security system in those countries. This paper analyzed the history and current condition of China 's social security system, demonstrated the great meaning of collecting social insurance tax, discussed that at present collecting social insurance tax is practical and necessary in China, and pointed out it would exert a profound influence on our social security system. In this paper, applying comparative method, using the experience of collecting social insurance tax in foreign countries for reference, according to our special national condition, discussed how to establish one social insurance tax system in our country, brought forward the principles and frame of establishment of social insurance tax system in China.