Researching About The Social Security Tax Problem Of China

The social security systems as the main body are basic on the country or the government, the basis legal rule, through the national income redistribution, when temporarily or permanent loses to the citizen ability to work as well as each kind of reason life has the difficulty to give the material help, safeguards its basic daily regime. The modern society system of safeguards has produced since the 1880s, undergoes more than 100 years development, already aroused the world widespread interest, becomes one of modern country most important economic systems, as the society "the shock absorber", the social security already has became one of the social stability and promotion country long-term peace and good government important guarantees. China country social security enterprise undergoes more than 50 years development, already has initially established with the Chinese characteristic social security system, but along with the economical development, the social security systems also exposes many malpractices:the social insurance fund raises the law is not perfect, lacks the higher order position the legal safeguard; the social security fund raising's coverage is narrow, the fund gap is big; The social insurance fund management system is chaotic, sometimes the fund diverts question also occur; The aging of populations has increased the social insurance fund burden; The urbanized advancement sped up also proposed to the social insurance fund the challenge and so on, these restricted our country social security the further development. How very good result these questions, perfect and perfect social security system, specially the social security fund's origin question is the main purpose which this article studies. Through carries on to the correlation theories introduced that in view of our country current social security's existence question, analyzed began levying taxes the social security tax economic efficiency, in view of our country current social security's existence question, proposed began levying taxes the social security tax feasibility and the necessity, and to began levying taxes the social security tax to carry on the frame design, and further proposed the related coordinated sets of measures.