The Elementary Research On Collecting Social Security Tax Issues In China

By deeply reforming of China's socialist marketing economic system and fastening of modernist process, the reform and improvement of China's social security system is one of the biggest hot spots in society today. China's current society security fund is mainly on social security fees to raise money. It exists many unfair and inefficient questions of low-level the unity, small coverage, high cost and low efficiency of collection and management, huge shortfall fund, personal empty accounts, huge stealth debt. This collecting model of social security fund is difficult to resolve by the pay system is now close the part of the accumulated system arising in the process of transforming huge pension payment problems. It cannot resolve the question from the low position of the tax department. It cannot resolve the low valid collection and management from the suppression of coercive measures. China should change the social security collecting system from fees to taxes. We should establish the new security collecting system to improve the social security system, alleviating shortage of funds pressure and promote the harmonious development of the society. How to levy social security tax deepen the place discussion, put forward basic train of thought and research purpose that feasible scheme and countermeasure form this text. The thesis uses the norm to analyze that combining with governmental and political analysis research approach that domestic research and world relatively combine together, etc. is as follows:Part 1 The survey of social security and social security tax. In this part, it mainly introduces the relevant issues of social security and social security tax, which are concept , basic characteristics and functions, the difference between social security fee and tax, as well as historical evolving.Part 2 International comparison and reference of social security tax. In this part, it mainly introduces the social security tax system in the western developed countries and the features of them. This thesis compares these social security tax systems in order to get the experience of the other countries and provide reference for establishing our own social security tax systems.Part 3 The existing shortage and problems of current China's social security system. In this part, it mainly introduces the history development of China's social security system and illustrates the unsolvable shortage of current social security system.Part 4 The necessity and feasibility of imposing social security tax in China.In this part, it analyzes the necessity and feasibility of imposing social security tax deeply in China as social security financing pattern.Part 5 The design of tax system of imposing social security tax in China.In this part, it mainly uses the basis experiences of the other countries for reference to raise the design of social security tax system in China .The innovation of this article lies in:First,we definite the range of the subject for the social security tax:the mass farmer of rich rural area, self-operation enterprise,Party and government organizations and the public institutions in full budget management and its staff members all include in the range of the taxpayer of the social security. Second,according to the objects of the social security tax items, combine the national conditions of our country , we should adopt the part accumulation foundation system to the pension insurance, and adopt PAYGO(pay as you go)system to the medical insurance and the unemployment insurance as the mainly method of our social security tax system.