Research On Levy Tax And Premium Separately In Social Security In China

Social security system is a kind of system that a government supply citizen with materials when people are troubled in illness, disability, unemployment, disaster and so on. And this is the most important function of modern government. Of course, this needs abundant social security funds. So the form of raising money is the centre of building social securing system.Our country choose the form "pay fee" to raise money under the pattern "pay-as-you-go system" at the beginning of building social security. Social security became the substance base of building social security, and had an important effect on economic system change. With the development of reforming and building the combination with "social plan as a whole and personal account" system, the weakness of "pay fee" is obvious, and it can't meet the needs of levying social security funds sufficiently. So the contradiction of funds' supply and demand becomes serious. So, how to reform the form of raising money is important. There are two kinds of ideas in theory: one point is to insist "social security premium", the other one is to levy "social security tax", this article is about the development of social security theory, and put forward a new form of raising money, that is, "levying tax and premium separately". This article analyses the necessity and feasibility of levying tax and premium separately, explores the design thinking and relative measures, and researches the problem how to levy tax and premium in Feidong County.