The Analysis Of The Feasibility Of China's Security Tax And The Research On Designing Factors Of Security Tax System

The social security system is a kind of welfare system in which our community provides material assistance for all the members in old age, illness or loss of the ability to work as well as other difficulties. However, Social security system of our country as our country experienced several decades of Plan-oriented economy system, present security system hasn't been divorced from original figure, when it was operating, its collision with market-oriented economy became more and more. The key of solving the problem of present social security system is how to standardize the raising and management the security capital, the introduction of social security taxes is the ideal selection of Making for the deficiency of security system. The United States and other developed Western countries first used social security taxes as a means of financing the social security fund. The social security system is also an important aspect of many developing countries. for our country's actively promoting economic construction, the introduction of social security taxes have a significant meaning, especially in the period of economic transition in China period, the introduction of social security taxes more realistic necessity and urgency. The core is to establish a reliable and stable source of funding of social security. The significance of introducing of social security tax is:to social equity, conductive to provide a stable and reliable source of funding; and to conducive to reducing the cost of social security funding.This article using the method of literature, defined the concept of social security taxes. Combined our present reality, the paper pointed out that the drawbacks of China's social security, analyses the needing for the introduction of social security tax. By the method of interview to learn the masses to what extent will increase to support the argument that section. Through mathematical formulas, studying foreign experience and China's national conditions, calculation and analysis obtained the best rate of social security taxes, to serve China's social security tax. The using of comparative analysis method, analysis and comparison of status of research and development at home and abroad, as well as developed and developing countries, social security tax status and distinction, comprehended anglicizing the foreign social security tax and the inspiration of the introduction to China. Through these processes, to support this view, come to the conclusions that China should intruded the social security tax. Among them, the feasibility analysis of social security taxes and design elements of social security tax system, particularly the optimal tax rate is defined as difficulty of this article. First of all, this article reviews the theory, and then analyzes the status of China's social security funds and the existing problems. On the basis, it comes to the need for the introduction of social security tax of our country, as well as the further study of China's the feasibility of the introduction of social security tax. In part four, it studied social security tax levied status abroad, both developed and developing countries, and compared their remarkable characteristics, summarized his country pros and cons of the introduction of social security tax, so we could study. In Chapter five, with China's national conditions, the paper designed systematically social security tax levy of the tax system elements, including the identification principle of taxation, tax principal, imposed objects, items and tax rates, tax collection and management aspects. In the end of the article, a conclusion can be reached that it is very necessary and urgent to establish the social security tax structure and related measures which adapt to China's economic development and social stability, for the realization of social justice and economic development.