Improve China's Social Security System, The Introduction Of A Feasibility Study Of The Social Security Tax

In recent years to establish and perfect our social security system more fastly has been a serious and difficult matter for our social economy.It is an important part of our socialist market economy system to establish and perfect our social security system.It can not only carry our economy system reform forward,but also establish our modern enterprise system and accelerate government's function.It is of momentus significance.The paper starts with analyzation current situation of our social security system and uses the successful experience of other countries for reference to probe into the thought and specific measures to perfect our social security system..Now the reform of our social security system has maken progress.The structure of social security required by social economy has been established.In this process,the way to collect social insurance fund has changed thoroughly.The collection and management has changed into social collection and management.But there are many difficulties in practice of the way of collection such as narrow coverage, ineffective fund management and so on.It is a serious matter facing us how to reform the way of collection of fund and then to make our social security system more perfect.The paper puts forward a solution to impose social security tax.This paper is divided into four parts:The first part expounds the fundamental theories of social security and social security system.In the second part ,it analyses the process, current situation and social signifinance and then point out the necessity to reform our social security system.The third part lets us know the social security reform experience of European courties,points out the overall thoughts,and the specific measures of three core insurance items and puts forward to levy social security tax that is the best choice to perfect the way to collect our social insurance funds.Finally,in the fourth part,it depicts the necessity to impose social security tax,then compares and analyzes the fundamental situation of west countries.