| Since reform and opening up, Social-economy increasingly development of our country, the social security system has gradually improved, but it already has many questions and contradictories that are increasingly not suited the socialist market economic system which is gradually built up. The current social security system is still not perfect, and management is still not standardized, the raising methods of social security fund has some shortcomings and there has huge hidden dangers in the management and operation of fund. The social security tax is uses in to collect the social security to need fund one kind of tax or tax revenue form paying for, is already used by many countries and the main method which rises as the social security fund. In recent years, our country social security system reform has made a bigger progress, conforms to the socialist market economy request social security system frame gradually to establish, but it also has many problems in the practice, moreover the social security tax has not also put into practice in our country. Therefore, begins levying taxes the social security tax research to our country not only to have the important theory significance, moreover also haste important application value. In order to further improve and perfect the social security system and solve the sources and management system of social security funds at current and future, the introduction of social security tax has become an urgent task. In light of these problems, this article explained the theoretical issues of social security tax from the basic theoretical issues of social security. Study on the basis of the existing problems of social security fund raising, further showed the necessity and the possibility of levying social security tax in our country. Through the advanced experience of the international community who has already levied social security taxes with actual conditions of China, we give a preliminary design of the social security taxes to our country's social security tax system and propose some necessary correlation measures about levying social security tax. This article advocated the social security fund should be tripartite reasonably shares mainly by the country, the unit and individual. The suggestion of begin levying the social security tax, enacted the law of social security tax, and perfect social security fund collection, management and surveillance system.This article has mainly used the standard analysis and the real diagnosis analysis, the quantitative analysis and the qualitative analysis, the domestic research and the international comparison unifies and so on the method. Through the real diagnosis analysis pointed out our country the social insurance fund raises the present situation and the existence question, obtains our country using the standard analysis to begin levying taxes the social security tax inevitability. Unifies the fundamental research and the real diagnosis analysis, elaborated domestic and foreign social security system and the social security tax present situation by the brand-new angle of view, in particular several typical developed countries and the developing nation levy the social security tax to our country tax system construction enlightenment and the model, has constructed the social security tax elementary theory frame. The system analyzed the social security tax itself system flaw in this foundation and should to, the parallel connection gathers the current our country social security present situation, the reason which in our country studies the social security tax which to begin levying taxes the necessity and at present has not put into practice. The paper finally defers to the social security tax to earmark a fund for a specific purpose and to profit the principle characteristic, unifies our country national condition, uses method which the proportional tax rate the way and the synthesis class drafts, has carried on the concrete design to the social security tax system. Produced began levying taxes the social security tax concrete tax system design, proposed consummation social security tax supplement mechanism this also was this article innovation is at. |
