Study On Beginning To Collect Social Security Tax's Problem In Our Country

The society security system is an indispensable part of a market economy system and a stable machine and a safe net in a modern market economy movement. The Chinese society security system has been carried on for more than 50 years. The reformation of the society security system has been carried on for many times, especially recently ten years, our country have already the first step preliminary established the society security system with itself characteristic. But there are still a lot of problem, especially the old way of raising funds in our country. The old way of raising funds in our country has already been more and more hard adapt to the request of the new situation development, its malpractice exposed day by day, and has restricted further development of the reform. For the sake of the further perfect and sound society security system, and solution of the source of the society security funds and the management system problem, and changing the society security fee into the tax, it has become the urgent matter of the moment to lay the society security tax.This text makes the basic theories problem of the related society security as the studying point of departure, and clarifies the theories foundation of the society security tax, and through drawing lessons from the international social advanced experience, combined actual circumstance of our country, clarifies the possibility to lay the social security tax in the our country, and on the foundation of the first step design of the basic frame of the social security tax, further puts forward to need to be adopted of related integration in laying social security tax.The full text altogether divides into four chapters:Chapter I: the general summary of the social security tax.The main content includes:the social security tax connotation and its forms course,the characteristic of the social security tax,and the affection of collecting social security tax on the whole society and the economic development. Chapter II: comparing the status quo of collecting social security tax in other countries, thus laying a theoretical foundation for collecting the same tax in our count.Chapter III: analyzing the probability of collecting the social security tax in our country and concludes that shifting from social security fee to social security tax is our inevitable choice.Chapter IV: analyzing the tax system design and collection management of collecting social security tax in detail and considering some relevant matching measures about collecting social security tax in our country.