The Comparison And Reference Of Foreign Social Security Tax

In the arrangement of social security system,adequate and necessary social security funds is the financial guarantee that make sure smooth running of social security system,so choose a reasonable and effective way to raise social security funds,is not only a core part of financial system arrangement of social security,but also a major issue that must be solved during the construction of social security system.Therefore,study and learn from the world's current practice,it has important theoretical and practical significance to the social security tax that will be imposed in China.In this paper,put to use the general theory and tax principles of social security financing,use"theory analysis-contrast analysis--comparative and learn more--policy recommendations"as the main line,analysis the social security tax,provide some ideas to the impose of China's social security tax.In this paper,mainly use comparative analysis,qualitative analysis,standardized analysis,while a small amount of quantitative analysis supplemented,to study an important mode of social security financing--social security tax.Choose three developed countries (Germany,U.S.,UK) and three developing countries (Brazil,Chile,Egypt) as an entry point,mainly analyse the practice of social security tax in different countries.Through analysis,conclude the requirements of imposing social security tax in abroad,practice experience and lessons of social security tax,combined with the current development situation of social security system,learn from the experience of abroad,to explore the program of imposing social security tax in China,to build the basic framework of social security tax;Meanwhile,put forward some proposals about imposing social security tax in China.This paper totally have six parts.Chapter I,Introduction Study the background, meaning,concepts and framework,reveals the importance of the topics.Chapter II,Literature Review.Foreign and domestic research were reviewed,study home and abroad come to the focus of social security tax.Chapter III, the foreign social security tax practice.By contrast introduction of social security taxes between developed and developing countries,come to the necessity and importance of our social security tax.Chapter IV, a comparison of foreign social security taxes and inspiration.In the previous chapter,based on systematic analysis the mode of foreign social security taxes,as well as China's social security tax inspiration and benefit of experience.Chapter V,China's Social security tax feasibility analysis.Through introduce the conditions and timing of social security tax,investigate China's basic conditions of impose social security tax,and came to China already have the introduction of social security taxes related conditions.Chapter VI,the design of China's social security tax program.The basic principles of social security taxes as a guide,to build basic program of China's introduction of social security tax.