The Method Of Fund Raising Of Pension Insurance In Terms Of City Workers Of China

Since1980s, the structure of population in western countries has emerged in secession the aging trend the method of fund raising of the pension insurance has already been one of social focuses. With the development of society, our country is facing the same problem mentioned above. Therefore the pension insurance means a lot to the welfare of Chinese citizens.This paper aims to analyze the method of fund raising of pension insurance in terms of city workers. Suitable resolutions are provided based on the analysis of its current situation and major problems as well as the corresponding methods that have been adopted of the pension insurance, major relevant problems and the corresponding ways that were used in some developed nations such as the United States, England and Sweden. To be more specific, there are several reform policies involved:carrying out model of raising fund replacing fees with taxes;analyzing the differences between taxes and fees;pointing out the feasibility of model of raising fund.Finally, some suggestions are put forward concerning the reform orientation of pension insurance in Chinese big citiesThis thesis consists of six chapters.Chapter One:IntroductionThis part introduced the Background, the meaning and the documentary review, then determined "social security tax" was the point of this paper.Chapter Two:General Demonstration on the Model of Raising Funds of city worksThis part introduced the relative concepts, and used some examples to introduce the three kinds of pension insurance in the world.Chapter Three:The problem and reason of the Styles of Raising Funds of pension insurance of city worksThis part introduced the three steps of the development of the Styles of Raising Funds of pension insurance of city works, the problem of the Model of raising funds of pension insurance of city works, and analyzed the reason of the current situation.Chapter Four:International Comparison of Raising Funds StyleThe styles of raising funds of three countries, as the examples, are mentioned in thischapter, Payroll Tax of United States,the tax of Britain, the reform of Sweden. Then summed up the experience, and it will be helpful for China.Chapter Five:Suggestions of the Model of Raising Funds of pension insuranceIntroduced the difference of tax and fee first, then analyzed the strong point of tax, last to star the social security tax. And gave some suggestions. Chapter Six:Conclusion Sum up the paper.