On The Design Of Chinese Social Security Tax System

Selecting a rational way to collect social security fund is the crucial issue for constructing social security system. At present, Chinese Social security project has mainly formed, but still needs perfection in practicing and managing. The issues caused by the way of collecting social security fund are especially serious. I believe that Levying social security tax can better the way of collecting social security fund, which is the breakthrough of reforming and perfecting the present Chinese social security system.This article includes four parts: the necessity of levying social security tax in China; the feasibility of levying social security tax in China; the assumption of Chinese social security tax system; the necessary precondition and matching measures for levying social security tax in China. Starting from the system design and legislation construction, this article argues the necessity of China's levying social security tax using the international comparison method. Basing on the analysis of the feasibility about levying social security tax in China, the author givessome suggestions on the tax system design and some matching measures with the purpose of benefiting the perfection of Chinese social security tax system.