China's Choice On Social Security Fund-raising Mode

Social security is one of the most important social economic systems in modern society. To establish and improve a social security system that adapts with the level of economy development is the inevitable request for the coordinated development of the society and important guarantee for social stability as well as long-term national security. Analysis being put on the process of capital campaign, we may find the fact, that is, the social security system actually consists of three basic stages: raising of social security funds; payment of funds and corresponding operation and management. Among them, the choice of mode by which funds being raised acts as the key infrastructure for building the social security system, for it not only determines fund-raising process, but the effective usage and management of security funds within a large extent determines as well as the whole operation process of social security funds.In recent years, China's social security system reform witnessed considerable progress. A new framework of social security system that conforms to development of social market economy has been gradually established. Within it, the right and the duty coordinates with each other, the source of funds has multi channels, the mode of social security realized in multi levels and the management has also been socialized. However, generally speaking, as to the overall progress of political and economic reforms and the urgent needs from all the reforms for social security in our country, the social security system still lags behind far, especially all those problems like the low-leveled overall arrangement, high-paid payment level, the softening means of funds collection and improper management mechanism restrict the reforms to further degree. In aspect of funds collection, problems like low—leveled legislation, imperfect legal framework, narrow scope for fund—raising, backward collection method and higher collection cost still exist nowadays. Therefore, we are confronted with many important issues—the advanced experience from abroad, the reform of social security funding-collection, the introduction of security tax, as well as establishment of a stable and reliable fund-raising mechanism. On the basis of relevant domestic study, this thesis has got the preferable choice for the collection of security funds in the form of Tax with the starting point of relevant basic theoretical points. In this process, the combination of present China's security system with existent problems and comparative analysis of security funding patterns also play an important role. The social security tax system design and corresponding research had been made on the basis of analysis of necessity and feasibility of social security tax with both theoretical and practical significance.This innovation reflected in the following aspects: First, take example of analysis and comparison of different models of social security financing Comparative analysis of a typical country, and to draw on China's social security fund-raising mode selection inspiration. Second, through the right in recent years, the social security fund cases Case Analysis, China's charge that the need for social security tax. Third, in connection with China's national conditions, the general reference to the international standards, and adopting the proportional tax levied integrated approach to the country's social security tax rate to a reasonable initial projections.