China’s Social Security Fund Levy Mode Research

The social security tax is a along with the development of social security system anddeveloped to taxes, because of its role in the flexibility of indemnificatory, coadjutant sex,idiosyncratic and fairness, efficiency and stable value, especially with the social security fundcharges mode to compare show obvious advantages, most countries today has become thesocial security funds to raise the pattern choice, also became the various countries’ income taxthe important component of the tax system. Summarize the social security fund chargingsystem in our country many-years-operated practical experience, reference to other countriesin the social security tax legislation and system implementation aspect of beneficial practices,china already have constructing social security tax system and collecting conditions of thesocial security tax economic foundation, social foundation and the feasibility of the systemfoundation etc. Judging from the world, the social security fund management, collection,operation and distribution mostly have different agencies, respectively. In order to avoid usingthe social security funds, arbitrary and concealment, china’s social security tax taxes shall beincorporated into the double entry management, execute income and expenses separation,namely, to establish tax authorities uniform collection, financial departments unifiedmanagement operation, social security fund investment, operation agencies responsible for afund’s investment operations, and social security departments pay social security unifieddistribution system. Between various departments shall be a clear division of work, mutualcoordination, mutual checks supervision, from the whole social security funds to strengthenmacroeconomic management and supervision, improve the operation efficiency of socialsecurity funds. In addition, supervision system, dispute resolution system and Legalresponsibility system, etc to guarantee the implementation of the social security tax levyingand the social security tax is significant.