Research On Levy In Social Security Tax And Tax Model Design In China

This thesis discusses the present situation of social security system and social security tax abroad in a new view ,especially several typical developing countries and developed countries,which experience enlightenning Chinese in levying social security tax. This thesis construct basic theory frame systematically,on the basic of which we discuss the necessity and the possibility of levying the social security tax. We discuss the effection of it in economic factors,such as commodity price, employment, wages, economic fluctuations and finance receipt ,that probably output.The Thesis quotes the economic control theory,sets up closing macroscopic economic model about production, consumption and accumulation, gives out causal nexus diagram of each factors and establishes maths model to solve superior rate of taxation and superior proportion. At last ,we give the solution accouting to the avail maximum worth principle. The thesis finally gives out the concrete counterplan of levying upon social security tax.It includes the antilogy ,the golden rule and the adumbration of social security tax.The Thesis gives the plenty research on taxpayer, tax object, levy basis, levy mesh, the rate of taxation ,collection and finance handle.Finally the thesis drafts the ocial security tax regulations( drafted plan), and hope to provide reference to department concerned.