Stabilizer Of A Harmonious Society

At the present time, social security has been one of the most concerned people's livelihoods in China. As the important content of the object to construct the harmonious society, Social security system has a strategic station. Because the ample social security fund is the base of the development of social security system, so the rational approach to collecting the fund of social security is a core of the construction of one country's social security system. In our country, social security system has been established elementarily, but its operation and management are faulty, especially the problems that result from the fee of social security are very obvious. So the transform administrative fee into tax is imperative. Levying social security tax should be the best way to promote the development of our country's social security system. It is the urgent affair in our country.This text discusses the theoretic and practical questions which levying social security tax in our country is faced with, and has further designed the concrete system of the tax law of social security of our country to provide the taxation of social security as soon as possible with some exercisable suggestions.This text is divided into totally four chapters.Chapter 1 mainly introduces the procreant conditions and basic theories of the tax law of social security in order to make people be aware of the knowledge of the tax law of social security and to pave the way for the concrete dissertations of the latter chapters. In this part, I redefine the concept of the tax law of social security based on some existing definitions. It expands the scope of social security and provides the settlement of the practical questions of our country's social security system with academic supports. And this concept is in line with the latter contents.Chapter 2 dissertates the background of levying social security tax in our country. It compares the shortages of the social security fee with the advantage of the social security tax, and further fetches out the necessity and the feasibility of the tax levying. At last, I come to a conclusion that levying social security tax in our country is imperative under the situation.Chapter 3 introduces the international experience of levying social security tax and the enlightenment to our country. I discuss the three main modes of social security tax in the world, analyze the advantage and disadvantage of the three, summarize their common ground, and finally point out those experiences' using for reference to our country.Chapter 4 has designed the legal system of social security tax of our country specifically. I suggest the mixed mode should be our choice, because under this mode, self-supporting people and farmers can be taxpayers, it is necessary to enlarge the scope of our country's social security system. In this chapter, I set forth some assumption of the hypostatic and procedural elements of Chinese social security tax and some suggestion of matching reform.