Study Of The Rural Levy Social Security Taxes

Currently Social Security Tax (SST) has become one important constituent part of the income tax systems in many countries as well as the significant segment of their social security systems; for China levying SST is the momentous content to perfect the tax system and consummate the social security system. Normally basing on the current situation of China's social security or using the favorable foreign experiences in the levying SST for reference and combining with the theory base of social system, present contributions on levying SST in China analyzes the necessity, feasibility and timing for levy and propound the blue print of SST system and the related issues, which is the great achievement on SST theory study. But few of them offer detailed discussions on rural issues and most of them focus on the city ones, which brings about a new problem: even if the levy of the SST can solve the "current" problems, the theory has big defects for not including the wide rural areas and rural resident, who occupies the largest portion of China's population and needs social security more urgently, into the system.At the same time, basing on its own important status, the issue of agriculture, rural areas and rural residents has been being the focus of the government as well as the academia in China, and the rural social security issue is one highlight of it. Although the basing perspectives concerning the study of the rural social security issue is numerous, few contributions do researches from SST aspect.Using the overlapped realm of the above two issues as the start, this article puts forward the viewpoint of levying the SST in the rural areas of China to deal with the issues on the social security in the rural areas of China. The whole article consists of four parts.Part one offers a retrospect of the evolution of the social security system in the rural areas of China since the foundation of the People's Republic of China and analyzes the current situation of rural social security and its problem.Part tow provides a brief introduction of SST including its formation anddevelopment, cause for its popularity and its basic characteristics, an expatriation on the viewpoint of levying the SST to tackle the rural social security issue and an analysis on the theory base of levying the SST, the characteristics of rural SST and its advantages in dealing with the rural social security issue.Part three, the major part of the article, mainly discourses upon several important issues involved in levy of SST in the rural areas, including the tax resource of the rural SST, the unification of the tax systems in urban and rural areas, endurance strength of the state public finance and the rural floating population, furthering the argument of the viewpoint.Part four puts forward the blue print of the rural SST in China with the analysis on the principles of levying rural SST and the concrete design of the tax system including the revenue ownership, collection, administration and the selection of tax item, tax payer, tax base and tax rate.