Research On Selection And Construction Of The China's Social Security Budget Pattern

The implicit pension debt is gradually expanding with the Chinese population aging is intensifying, personal accounts are running empty, how to successful complete of the social security system in transition, the new social security system facing Serious challenges, while the scale of social security funds are rapid increase at an annual rate of 20%, which requires China to establish social Security budget system. how to build the social security budget system? what kind of social security budget model to build? How to optimize the social security budget system? The author compared of various social security budget model bsaed on the status of China's social security budget, simulation run, point of view from theoretical and empirical, we should establish wholesale of social security budget pattern. But how to achieve such social security budget model? We will face the following difficulties:1. how to cut off social pooling account take personal account of funds.2. how to avoid companies reject pay of the social insurance.3. how to avoid the squeeze on the employment by the social insurance.4. how to raise the level of pension insurance.How to resolve, my views:we should tax to value added for the collection, Which change the current mode of base on salary amount to avoid the company reducing hiring staff to avoid pay, It Increase the employment rate. While retaining the individual contributions, the implementation of social security taxes and charges imposed in charge of points, No longer apply the individual accounts and mandatory social pooling account tied to complete payment,as long as the individual pay tasks complete, and meet the age conditions of the pension, It can enjoy the benefits.