Legal Issues Of China's Social Security Tax

Support the social security system was established on the basis of building aharmonious socialist society with Chinese characteristics can not be separated fromthe social security system is a stable, adequate social security funds. The effectivemobilization of the social security funds need to improve the social security tax lawfor protection. And establish a social security tax law system meet the requirementsfor the development of Chinese social security system, not only to promote thedevelopment needs of the social security system, and is building a harmonioussociety.Chinese social security funding sources is shared by the State, enterprises andindividuals, the means of receipt of payment in the form of. With the continuousdevelopment of Chinese economy, this way of fund raising is gradually exposed thelevel of the lower standards are not uniform, the coverage was too narrow and manyother issues. And therefore has been completely unable to adapt to the social reality ofdemand. Social security taxes of the social security system and economy meet therequirements of the product come into being. Social Security Tax and related systemdesign and theory of the social security tax legislation to explore more and morescholarly attention.Although Chinese social security tax law system has achieved a certaindevelopment, but there are still many problems. In this paper, the tax law system ofChinese social security system, and learn from the successful experience of developedcountries, and proposed some countermeasures and suggestions designed to promoteand improve Chinese social security tax law system to better promote thedevelopment of Chinese social security system.The tax law of Chinese social security system, an overview of the relevant theory,laid the theoretical foundation for this study; followed by a literature review ofdomestic and international research on the social security tax law system; to draw onthe successful experience of developed countries, this article mode from the system,value orientation, the four angles of the legal system management and fundmanagement, the relevant aspects of the social security tax law system in China andthe United States a comparative analysis of problems are analyzed, followed byChinese social security tax law system; raising mode in the system. increase the valueof the fund management market and supporting measures five aspects of the measuresand recommendations to standardize and accelerate the development of Chinese socialsecurity system.