New Rural Endowment Insurance Funding Research

The social security system is an important aspect of embodying the social fairness ,building a harmonious society and maintaining social stability. The social security contributions model is the key that the social security system is stable and sustainable implementation. Whether the past,present or future sources of funding and financing are "bottleneck" of restricting the building of China's rural social security system. Construction of new rural social security system, we must break the funds "bottleneck" to form a relatively adequate and assured sources of funding. Rural old-age insurance funds is instability and lack of social security funds in China in the current as a whole circumstances,The introduction of social security tax is conducive to the development of China's social security and the promotion of economic and social progress.Besides the introduction and conclusion, the body part is divided into five chapters. Introduction, introduces the issues raised, the research background and significance, the subject of related research, research ideas and the main innovation is inadequate. Chapter 1 of the first social security and social security taxes and the basic theory of meaning elaborated; in Chapter 2 on rural China since the founding of new China the source of pension funds and raising way to do a comparative analysis, that the old rural pension funding way the problems and advantages of financing social security taxes; in Chapter 3 United States to raise revenue form the experience of pension funds made elaborate analysis,China put forward a Social Security Tax Implications; Chapter 4, then the empirical analysis in Hunan Province, Hunan Province, one hand on the old rural social endowment insurance, content and financing of the introduction to analyze the farmer saved in the main qusetion and financial risk, on the other hand analysis that if the new rural endowment insurance of Hunan finance on forms of taxation, financial risks will be greatly reduced, both the Government and peasant will be affordable pension funding pressures confirmed collect social security in Hunan Province the urgency of tax; in Chapter 5 First proposed the introduction of the significance of social security taxes and feasibility (subjective and objective conditions have basically have), then analyzes the capital raising of rural endowment insurance principles to be followed and should pay attention to the problem, and finally put forward our pioneering implementation of a country, two tax (urban and rural social security tax ) and tax sub-sign (co-ordinate some of the basic accounts and tax, motor account fees) model of social security taxes, and proposes to expand the rural social security number and other useful complement to measures.The basis of the study concluded that overall analysis of view, whether from international or domestic, or in Hunan Province, the introduction of social security taxes, very tight. How to raise social security funds is to establish the social security system must first consider issues from an international comparison and analysis of their own national conditions of various factors, improving the social security financing, the introduction of social security tax, in-depth reform of the social security system entry points , is to raise an effective way of social security funds, but also promote the development of China's social security and improvement of rational choice. Therefore, the social security tax should be as soon as possible.