Study On The Limitations Of Social Security System Taxation And Its Application In China

By exploring the experiences and lessons of most countries' social security system taxation in the world, economists in china have reached a point that the basis to china social security system building lies in its collection mode transition from "charging fees" to "imposing taxes". However, most studies only focus on the transition's necessity or feasibility, and the analysis such as the essence and the limitations of the social security system taxation are much scarce. By comparison of the differences between many countries' social security system taxation, the author analyses the deficiency in imposing social security tax in these countries. Thus, the author offers the mode of social security system taxation that china may take, and gives a full explanation on its application.