The Further Discussion Of Levying Social Security Tax In Our Country

Ⅰ.The main caoncepts of the essayThe Society Security System (3S) is an indispensable part of the Market Economy System; it is called the " automatic stablizer". From the foundation of our country then on,3S has overgone implement and development of many times. Especially in recent years'reform, it has already been established substantially. But there still are many problems in our country, particularly in the system of raising funds which causes a certain barriers in 3S. The old way has already been increasingly difficult to adapt to the request of the new economic trend; its malpractice also exposed gradually which would restrict further development of the reform..In order to improve the Society Security System and solve the problems of origin and management at the present and in the future., levying the Social Security Tax should take into the first consideration.The essay is focused on the basic related theories of the Social Security Tax, by using the experience of other countries for reference and combining our own reality to clarify the possibility and feasibility of levying Social Security Tax in our country. And then, it is based on basic framework of preliminary design, further issues related measures of carryied out and levied Social Security Tax.The whole passage consists of four chapters:The first chapter is about the theoretical analysis. Its main contents are following:the definition of Social Security Tax; the characteristics and economic effects'analysis of Social Security Tax.The second chapter mentions to international comparison and uses of the system of Social Security Tax; the comparison offers to some useful advice for us.The third chapter keens on the realistic analysis of levying Social Security Tax in our country. It includes:the actual situation in our country's rasing funds of social security; the nesecity and feasibility of levying Social Security Tax in our country. The fourth chapter is to issue concepts of levying Social Security Tax in our country. It will state the rules we sholud observe about the design of Social Security Tax; the choice of the format in raising funds; the elemental design of the Taxing system; the management and the related measures.Ⅱ. Main contributions of essay.On the basis of international comparison and uses, this article shows the theoretical analysis about the elements of levying Social Security Tax in our country. And then put forward to concepts of levying Social Security Tax which has a ceratin practical significance.Ⅲ. The independent explorations1.Offer a theoretic analysis of economic effects.about levying Social Security Tax.2. Analyze a question whether the peasant should be brought into the taxpayers of Social Security Tax.3. Analyze selective format of establishing tax item.