Design The Social Insurance Tax Of Our Country According To Economic Effect

Nowadays in China, more and more people pay close attention to the Social Security throughout the country, and there is no any more era as now does probably in history. This is mainly because that the risks which people face is increasing constantly under the market economic system, but our country' s present Social Security system is unable to meet demands of people.Although it has made some breakthrough progress in reform of the Social Security system of our country since 1990s, the task of the Social Security system reform is still very arduous by facing aging peak that will come rapidly in the 21st century and great social pressure caused with the structural adjustment which has gone through transition for over 20 years.People have proposed many solutions to the Social Security system of our country at present, especially the basic pension system, one of which is levying the social insurance tax. But it is regret that levying the social insurance tax is according to the studies, which solve awkward situation of the social insurance, is started from balancing between revenue and expenditure in the past, and it has been neglected that levying the social insurance tax would cause economic effect.According to this consider, in the 2nd part of text, it is studied the mechanism of the Social Insurance and the duty of the Government in the endowment insurance scope. In the 3rd part, it is confirmed that raising the Fund by levying the social insurance tax is a best choice for the Government. In the 4th part, it is studied that the influence awards to a country by levying the tax from the money raising method, saving and invest, labor supply, enterprise competition ability, public finance and taxation. And at last part, the Insurance Tax of our country is designed, and also gives a method which levies the rustic social insurance tax.