The Construction Of Levying The Social Security Tax In Our Country

Social security system is one of the most important social economic system in modern country. It is necessary for the harmonious development of economic society to build up the social security system suitable for national economic development level. China has gained great achievement in the reformation of social security system. In the wake of social security enterprise development, much abuse arise from the collection of social security fund. And it lag behind the requirement of economic development. The reformation is urgently required. So it is an important problem to seek a new method of raising money suitable for our national situation to improve the social security system.This article analyzes the current situation of raising social security fund and existing problem in our country. It points out the disadvantages of the current social security system : no legislation, less bestrew, lack of fund, shortage of fairness, decentralization in management system etc. It demonstrates the necessity and probability of imposing social security tax. Comparing and analyzing the setup and composing of foreign social security tax, and combining the actual situation in our country and referring the international experience, This article analyze the constitute of the social security system in our country. And point our the instructional principle in social security tax. And we give our own suggestion on the constitute of social security tax: obligor, tax items, tax object, taxation basis, rate of tax, rate paying period, tax duration and collection. This article suggest to establish social security basic law, improve the relative "tax environment", assort the new system with the old one, improve the management of social security fund etc. This measurement will settle the problems in course of imposing the social security tax.