Research On Taxation Of Social Security Fund Collection

Social security system is a system of facing all citizens and with the economic welfare of various safeguards, using economic means to solve social problems then achieving specific political objectives, it is basic security system for safeguarding social fairness, promoting the welfare of the people and Sharing the fruits of development.Social security system is the most important one of social and economic systems under the conditions of market economy, after several decades of development, China's social security system has made great progress and development with national attention and support. But with the economic reform, the collection for social security funds appears a lot of problems, In addition, reform in China bring huge historical debt. The aging of the population is more and more serious and expand the social security fund gap. Social security funds facing great pressure to pay. China's social security system must to reform and to use the social security tax.The first part, explaining the related concepts contain social security, social security funds and social security sax. The purpose of all these is to development of basic for the discussion of the article. The second part, mainly explain the currently existing way to raise social security funds and analyze the shortcomings and weak points. The third part, to the United States, the British and Sweden as an example, Analysis of their system gain useful experience and lessons for our. Then analyze the necessity and feasibility of reform by the way of quantitative Analysis and qualitative analysis .This article focuses on measuring and calculating the level of social security about China and analyzing the relationship of level of social security and the level of national economic development. In the fifth part, basing on the foreign experience and national conditions, preliminary design and conceive the system model about collecting social security tax.