| The social security is one of the modern country's most important social economic systems. Maintenance of social stability and promotion of economy development are its most basic functions, and sufficient social security fund is the foundation where the social security system can exist, keep developing and consummating. The undertaking of our country's social security has been through for more than 50 years, through the reform of the social security system of more than ten years, now a social security system with our own characteristics have initially been set up. But there are still a lot of questions and contradictions, it can't meet the general requirement that our country structures a better harmonious society and can't adapt with our country's socialist market economy system. The current social security system has many respects which are imperfect or not so standard, especially the social security charge system which is now more and more difficult to meet between social security and large demand of the fund. The social security is difficult in capital collection, a large number of units and individuals are in arrears of the social security fee, which causes the current social security system hard to carry on. The drawback of the fund-raising of our country's current social security comes out prominently day by day, which has restricted the further development of the social security system of our country. It is a serious matter facing us how to reform the way of collection of fund and then to make our social security system more perfect. The paper puts forward a solution to impose social security tax.This paper is divided into four parts: The first part expounds the fundamental theories of social security tax. In the second part, comparing and analyzing social-security-tax system of foreign countries. This part introduces the basic situation of social security tax of several main countries, and summarizes some basic experience referring to the international comparing of social security tax. In the third part, through the real diagnosis analysis to point out the fund current situation and existing problems of our country's social security, using the standard analysis to point out the necessity and feasibility that our country levies the social security tax. The fourth part brings up some related reformation measures to establish the society security tax system. In this part, including designed principal of social security tax, the tax system design and some matching measures with the purpose of benefiting the perfection of Chinese social security tax system. |
