Study Of The Introduction Of Social Security Tax

Social security system is one of the most important social economic system in modem country.It is necessary for the harmonious development of economic society to build up the social security system suitable for national economic development level.In recent years,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 lags behind the requirement of economic development.The reformation is urgently required.The social security charge system which is now more and more difficult to meet between social security and large demand of the fund.The social security is difficult in capital collection, a large number of units and individuals are in arrears of the social security fee, which causes the current social security system hard to carry on.Based on the forthcoming of"Social Insurance Law", this paper concerning about how to reform the way of collection of social security fund and then to make our social security system more perfect.At present, raising social insurance taxes is generally adopted by the international society.In this paper, I select Sweden, the United States, Brazil, Indonesia's social security tax system to analyze and compare the social security tax system of developed countries with developing countries.Based on the drawback of the fund-raising of our country's current social security and the superiority of the social security tax, it is crucial for us to put social security tax system into practice.But social security by "fees" to "tax" reform must deal with the cohesion between two systems.This paper is divided into seven parts, using theoretical analysis and comparative analysis method.The first part is the introduction ,mainly elaborated the purpose and significance of this study, analyses the research of social security legislation, and then introduces the main research contents and the difficulties in research.The second part is the necessity analysis,from two aspects, the drawback of the fund-raising of our country's current social security and the superiority of the social security tax.The third part analyzes the feasibility of the social security tax.With the economy basis, the practical basis, the theoretical basis and the government's policy, our country has the ability to introduce the social security tax.In the fourth part, comparing and analyzing social-security-tax system of foreign countries.This part introduces the basic situation of social security tax of several main countries, and summarizes some basic experience referring to the international comparing of social security tax.The fifth part discusses the problems of the social security tax and the solutions which is necessary to hand properly, as if the introduction of the social security tax is a huge and complex process which is bound to face many problems.The sixth part proposes the preliminary scheme of the Chinese social security tax which include the taxpayer, taxable, tax basis, tax items and tax rates.The seventh part is the conclusion.