A Study On Social Security Tax Law

The establishment and consummation of the social security system is very important to economical development and social stability. Social security fund is called common people's "Raising-life-money", "Lifesaving money", is important strategic reserve for the country.At present, our social security system is still very imperfect; there are problems about ways of fund-raising and hidden danger in fund management and operation. In view of above questions, the author tries from the angle of taxation law and social security law to discuss and analyze the social security fund-raising mechanism. The author advocate that the social security fund-raising mechanism should transform "paying fees" into "paying taxes", Suggest to levy social security tax and formulate social security tax law. The author also analyzes how to consummate the system of fund management and operation.This paper amounts to five chapters:Chapter one shows different understandings and proposes the author's viewpoint of "social security", then define the concept and channels of social insurance fund-raising. In all channels of social security fund-raising, social security fee and social security tax is the focus of our discussionChapter two analyzes concepts, origins and characteristics of social security payment and social security tax.Chapter three reviews the history of our social security fund-raising system, discusses current difficult and insufficient in fund-raising, introduces the certainty that the tax system of social security in our country legislates and studies the experience of levying social security tax in western developed country.Chapter four is the key chapter of this paper, discusses how to consummate social security fund-raising system. Legislative principles are discussed and tax law is designed thoroughly. At last, the author analyses the main supplementary measure about the tax system of the social security legislation.