Research On "Fee To Tax" Of Social Insurance In Guangdong Province

The system of social insurance in China has experienced incessant reforms. How to establish the rational mode of raising funds for social insurance becomes the core of the construction of social insurance system. Because the present paying system of social insurance has its limitations, it cannot fulfill the requirement for the standardized and legalized system of market economy and aged population. Therefore, the difficulty of raising money for social insurance enhances and the gap of the fund is expanded. In order to improve the system of social insurance in China, this dissertation explores the possibility of constructing a new mode of raising fund, i.e., collecting social insurance tax. Combined with the characteristic of progressiveness of overall reform in China, and the experiences of Guangdong Province as the experimental unit, it expounds its basic train of thoughts and purposes in three steps. With the historical review of reforms of Chinese social insurance system, part one mainly describes the explorations of social insurance system and collection institution in Guangdong Province. Further, based on the analysis of the status quo of raising fund for social insurance fees and of the burden of social insurance fees under the situation of aged population, it elucidates the existing problems and influence in the mode of raising fund for social insurance. Thus it proposes that raising social insurance funds in the form of social insurance tax, is more suitable for the present social insurance system; and the collection of social insurance tax for the improvement of social insurance fund collection mechanism should be an inevitable trend.Started with the theoretical analysis and practice of social insurance, part two makes a feasible analysis of the policy of"fee to tax"for social insurance fees in Guangdong Province. From the perspective of economics, it explains the features of social insurance as a public object, and points out that social insurance is an arranged system provided by the state in order to overcome market malfunction in the field of social insurance. In the aspect of realization of macro-regulation and social distribution and functional aspect of raising social insurance funds, social insurance tax is obviously superior to the social insurance fee, more suitable for the present construction of public financial system. In addition, by the analysis of development of social insurance tax in the international tax system, and of the social economicalfoundation and the conditions of collection and management of tax and social insurance funds, it further expatiates that it is the right time to implement the"fee to tax"of social insurance, which meets the needs of socialist market economy system.Part three deals with the visualization of the basic framework design of social insurance tax system in Guangdong Province and relevant measures which need improving. Social insurance tax is a kind of arranged system for raising funds for social insurance. To guarantee the expected function of this kind of tax, one should start with the situation of Guangdong economic development and current tax systematic structure, and clarify the design principles of social insurance tax and the link of tax orientation with personal accounts as well. Referring to the essential experiences of international social insurance systems, combined with the current systematic foundation of social insurance, this dissertation puts forward that the tax system design should be carried out reasonably, and further brings forward the relevant reforms for the improvement of social insurance system based on the realities of Guangdong and China overall.