Study Of The Introduction Of Social Security Taxes

Content: Our country social security system reform and perfect is one of current hot questions in the whole society. Though the twenty years past by in the reform course, the mechanism of raising of the social security fund is imperfect and the problem that social security fund raise is difficult and has shortfall is not solved so far, even there is trend aggravated in some areas. So perfect social security fund raise mechanism, seek new fund-raising way, levy the social security tax, and to how levy social security tax deepen the place discussion, put forward basic train of thought and research purpose that feasible scheme and countermeasure form this text. The thesis uses the norm to analyze that combining with real example analysis, quantitative analysis and qualitative analysis, research approach that domestic research and world relatively combine together, etc. is as follows:First, whether social security legislative evolution, regulator development and change, management style and mechanism that fund raise, ensure four of dynamics present situation of indicate. At present social security fund of our country have serious problem: Relevant social security legal system that fund raise is imperfect in raising, the legislation work lags behind; The channel to raise fund is narrow and have heavy breach; Collect the means lag behind, the information-based degree is low; Effective management to the fund is lack and embezzlement phenomenon is serious; The problem of value preserving and appreciation of the fund can not be got and solved properly.Second, for perfect social security fund raise mechanism, it is inevitable to chose social security tax in our country and is favorable to collection of the social security fund, realize rational human resource's flow and dispose, help enterprise of our country to compete fairly under accession to the WTO. Our country has already possess of the reliable source of levying the social security tax at present, political assurance, support by masses, environmental system, levy and manage means and international experience which persons draw lessons from.Third, comparing with levying the social security tax system of the western countries, our country should consider reality of our country fully while meeting and levying international experience of the social security tax, take the mechanism which sets up social security tax as subject combined with other kinds of fund-raising.Fourth, define the basic principle which must be adhered to in tax system of social security of out country, put forward that the main body levied is citizen who hasthe domestic "residence" and obtains the salary; The taxation target is salary income; Implement integrated taxation, namely tax rate is confirmed separately in retirement, medical treatment, unemployment and so on. Adopt designing concept and concrete scheme whose basic element is deduction from source of income combining with declaration by oneself. In addition, point out that levying the social security tax must handle some relevant problems well.Fifth, present that levying social security tax must set up corresponding supplementary mechanism, namely social security accumulation mechanism of fund coordinate mechanism with area, in order to advance social security effective operation of tax system and perfect further.