Social Security Tax On Legal Thought In China

This year to social security tax system has become a popular topic in academic circles, scholars to the social security tax levying reform model had dispute, the twittering. This paper present I have social security system present situation inspection, and the developed countries, the investigation of the social security system, it is concluded that the present social security system existing problems and the gap with developed countries mainly comes from me over the social security fund raising mode existing defects. Especially the mode of tax collection on BaoZhangFei exist relatively prominent problem. If you want to improve the social security system of inferior state, to establish high quality and efficiency of the social security system, so we must change from social security fund-raising modes. Establish the social security tax system is a wise choice. Because from of social security system, analyze the essence of the tax system that makes up social security system, especially the shortage of social BaoZhangFei system flaw. We should establish the social security tax system must be to the tax system has new understanding, namely from jurisprudence on the tax system for new interpretation. And tax system innovation idea is supporting the development of social security tax levy theory basis. First, in the tax system introduces "contracted spirit" and "equality principle", "rights and obligations between" etc, make our jurisprudence elements from another Angle to see the new development of the tax system. And tax system of new development and made us a better understanding of the social security tax system, comparison and analysis of the social security tax system is indeed a wise choice. Secondly, collecting the social security tax, we must to social security tax system do a frame analysis. Including the name, taxes and levies taxable items and tax subject range, the tax basis, tax rates, tax reductions or exemptions accumulating mode, policy, tax collection mode and the legal responsibility of ideas. Interpretation of a complete social security tax system.