Study Of The Legal System Of China's Social Security Tax

The healthy and rapid development of the socialist market economy of our country depends on not only the continual and steady economic growth rate but also a steady and auspicious social environment. But in recent years, with the rapid development of social economy, the GNP is improved notably. At the same time, "Gini coefficient" of our country has already been expanded to 0.447, have exceeded 0.047 more than international cordon 0.4. It suggests that the gaps between rich and poor in china become larger and larger, and it has reached the dangerous edge. The social security system is a major component of the system of socialist market economy in china. Its establishment and improvement are very important to relax the social contradiction and maintain the social stability. Meanwhile, facilitate the deepening that sets up modern enterprise system , changes government's function and advances the reform of economic system too. And setting-up and completion of social security system, the ones that stood in the breach are source of the fund of social security and collecting question. The current social security system of our country is still imperfect, it is not enough for the norm either to manage, efforts is not enough to especially charge the system and collect the rigidity of lacking in social security, a large number of units and individuals are in arrears, evade the fee of social security, it is difficult to guarantee to raise the full-amount social security fund in time. In order to further improve, perfect the social security system of our country , solve the source of the fund of social security and problem of management, carry on social security tax legislate , implement social security transform administrative fees into taxes , levy social security tax become task of top priority.This text regards basic theoretical question of the social security tax as the beginning, has expounded the properties of the social security tax and the theoretical foundation of collection, through use for reference foreign western market economy developed country society ensure tax system successful experience and concrete national conditions to combine our country of theory and practice especially, expound...