The Relevant Research Of Collecting Social Security In China

The social security is the result of the industria1 revolution and the mass production. Also it is the symbol of the modern civilization. Due to its direct interest to everybody,the socia1 security has become the indispensable security mechanism for people's life in modern society,the maintenance and promotion mechanism for the harmonious development of the entire society. It plays an important role in relieving the socia1 confliction,coordinating social benefit,maintaining social stability.Especially recently ten years, our country has already established preliminary social security system with its own characteristic. But there are still a lot of problems, especially the old way of raising social security funds in our country. The old way of raising funds in our country gradually can't adapt to the request of the new situation development. Its adverse influences are exposed day by day .The old method of raising funds has restricted further development of reform .For the sake of improving social security system and resolving the problem of the source of the social security funds and changing the social security fee into social security tax, it is crucial for us to put social security tax system into practice.This text establishes on the basic theories of society security. Through drawing lessons and receiving advanced experiences from the social security tax systems in developed and developing countries , this text illustrates the possibility and necessity to lay the social security tax in the our country.This paper can be divided into four parts. Chapter 1: the general summary of the social security tax .The main content includes: the social security tax connotation and the history of social security tax .Social security tax system collect funds from the revenue or payment of employers and employees .Besides owning the common character of tax, social security has its special features.In chapter 2, I described the social security tax system in developed countries such as USA, UK, France, Sweden and Germany to get experiences for establishing social security tax system in our country.In chapter 3, I analyzed the necessities and possibilities of the building social security tax system in our country .At the same time I illustrated the effect to the supply and demand of labor resources after the practicing of social security tax.In chapter 4, I analyzed the tax system design and collection management of collecting social security tax in detail .Meanwhile I considered some relevant matching measures about collecting social security tax in our country.