In Social Security Financing Models

Since 1980s, China has established a new social security system including retirement, unemployment, medical, injury . The social security system first step is becoming to old age system for lord and other securities matching each other .The establishing of social security system has developed the important function to guarantee worker's benefits, support the society the stability, and promote the reformation of the our country's economic system. But the current social security system is not sound, the management is still not norm, particularly the social security charge system is more and more difficult to satisfy social security to the huge need of funds. Large quantity of the unit and individual owe to pay society security fee, which make current society security system difficult to sustain. Therefore, to make the society security to have necessary of the funds, nation should enforce society security tax act as early as possible, which can change the social security " fee" into " tax act" and enhance the society security funds to pay. The text analysis the main social security taxation modes systematically in the world and summarize some lessons which our country should draw. At the same time, the text brings some new speculations to design our country society security taxation system, such as tax subjects and tax rate. The author hopes through this text to the establishing of our country society security taxation mode to provide some beneficial experiences.This text totally is divided into four parts. The first part quests the general theories of the social security tax and introduces the concept of society security tax, development the general situation, and the reason of its quick development. The second part systematically compares some typical social security taxation models of developed countries with those of developing countries, and summarizes them. The third part primarily brings up some speculations that our country establishes the society security tax system. The fourth part brings up some related reformation measures to establish the society security tax system.