Research On "Fees To Taxes" Of China's Social Security Fund-raising Methods

Social Security System can stick up for social tranquilization, ensure reposeful economic development, and is crucial for harmonious society. So that, it is exigent to perfect the Social Security System, in order to establish canonical and consummate system, it is the key to radiate the reasonable financing mechanism. Because ample fund is the essential guarantee for the Social Security System that can reposeful circulate. However, at present turn-in tax mechanism of the Social Security System in China has so many problem, such as, the administrative levels of the plan as a whole is low, the collection department is confessional, and so on. Reform the financing mechanism of the Social Security System is significant task with which we be confronted.The text is based on researching the financing mechanism of the Social Security System, resourceful emphases is fees to taxes, and educes the conclusion that Social Security Tax is the optimal channel to raise the Social Security Fund. At first, discuss the controversy between tax and fee in financing progress in China, demonstrate the conclusion that the Social Security Tax is more feasible financing channel in our country currently, namely utilize uniform Social Security Tax Law to regulate assess upon and manage Social Security Fund, fix on right and incumbency between collection and render, it is propitious to the social security career, make it more legal and canonical, accelerate the reform of Social Security System; secondly, analyze the actuality of financing mechanism of Social Security System in China, bring forward a gradual reform road to put up fees to taxes. Lastly, put forward the essential assume about Social Security Tax System, confirm logical taxpayer of Social Security Tax, and utilize several existing data and experiential data, calculate cuss of Social Security Tax.