The Research Of China’s Introduction Of Social Security Tax

As one of the most important country’s economic system nowadays, the social securitysystem is to ensure the social stability and the sustainable development of economic. As forthe function of the social security system, is inseparable from stable and adequate fundingbase. Benefiting from series of reform measures, China’s social security system has formed acertain scale since its establishment. However, there are a lot of inadequacies, the system isnot sufficiently standardized, for example. The deficiency not only affect the play of it’s role,but also not suited to the economic and social development. The drawback of the system is themain reason for a conflict, bringing about obstacles to the further development of the socialsecurity system. Therefore, the paramount part of the social security system reform is tochange the existing system to improve the social security financing mechanisms. This paper isbased on the transformation of social security contribution ways which is from charge into tax,in order to solve the problems of the current system.The paper consists of five parts in total: The first part is the introduction, introducing theresearch background, research significance, and literature review; The second part is thetheoretical basis of the levy of the social security tax, according to clarify the two concepts ofthe social security charge and social security tax; The third part is a realistic analysis,including the existing problems and the impact; The fourth part is the reference ofinternational experience; The fifth part is to describe the basic designation of the socialsecurity tax, combined with the Social Security Fund reform.