On The Construction Of Social Security Tax Legal System In China

April 2010, Finance Minister Xie in the "Seeking Truth" magazine published an article, proposed to study the feasibility of social security tax. Social Security tax originated in Germany, after a hundred years of development, in many Western countries which has become one of the major taxes. In China, the existing social security system in the new situation exposed the drawbacks such as narrow coverage, nonuniform standards, distorted redistribution function which no longer adapt to reality needs. Learn from foreign experience, combined with China's national conditions, social security tax on the basic principles of the legal system to sort out, through the scientific design of the tax system and supporting elements of the legal system, build and improve Social Security tax law system to overcome disadvantages of the social security system has become a serious problem.This paper uses the empirical analysis,comparative analysis,historical analysis and system analysis research methods and the constraction problems on social security tax legal system are discussed.In addition to this introduction and conclusion, the total is divided into five parts.Part I: The basic theory of Social Security tax and the legal system. Through the explanation of the social security tax and social security taxes legal system, the origins of social security taxes and the legal system and the mechanism of social security tax and the legal system, introduced the definition of social security tax and social security tax legal system, the characteristics and nature of social security tax , the foreign origins, development and theoretical basis have been described, and from the gap between poor and rich regulation, the need for state functions, in the form of tax and legal advantages and the needs of economic globalization, etc., explains the reason why the legal system of social security tax has born and not yet decline in foreign countries more than a century.Part II: The necessity and feasibility of China's Social Security Tax. This section first describes the drawbacks of the model social security system, and demonstrated the time of China's Social Security Tax is ripe, and then respond the question about social security tax. Among them, drawbacks of China's current social security system include the narrow coverage, low-level co-ordination, standards are not uniform, the income gap, the collection is difficult, chaotic management, lack of unified legal norms, then one to one introduction to the social security tax legal system to overcome these drawbacks. Then, from the economic, political, social, institutional, psychological, theoretical study discusses six aspects of Social Security Tax time is ripe. Finally, from the aspects of social security tax will increase the burden on citizens and businesses or not, the national co-ordination is possible or not, will breed in Western countries "welfare diseases"or not, is better than the current system of social security charges or not which four issues were responded.Part III: Design elements of social security taxes. Scientific design of the Elements of tax system is the key link to ensure the smooth introduction of social security tax. This part from ten areas including the tax man, the taxpayer, taxable, taxable items, tax rates, tax basis, tax links, tax period, tax breaks and legal liability, with foreign experience and situation of our country, specifically discussed tax design and tax reasons for this design in our social security tax legal system.Part IV: Social Security Tax Collection and Administration Law System. China's social security tax collection need to build the legal system, financial management, social security payment, audit and collection management for corporate oversight of taxpayers the legal system, the part of the combination of these four were foreign experience and domestic situation, and so are discussed.Part V: The establishment and improvement of the supporting system Social security taxes legal system. To establish a national co-ordination of social security tax legal system, in addition to specific design and a scientific and reasonable tax collection and administration of the legal system, the system must also overcome the existing barriers to establish a set of legal system and social security tax coordination supporting legal system. Specifically including the resolution of the empty Social Security Fund account problems and avoid double taxation, the establishment of a sound information system and accounting system, get rid of urban and rural household registration system and improvement of the social security tax legislation to strengthen the legal system, social security tax advocacy, will real estate tax and estate into the legal system and social security tax wage nine monetary reform.