On The Construction Of Social Security Tax Legal System In China

China has always attached great importance to the social security. Since1986, theintroduction of the social security system has been combined with system account, and thestate, enterprises and individuals are sharing the burden of social security fee. However,with the gradual development of the market economy, such protection mechanismsgradually reveal its drawbacks, including narrow coverage, low-level co-ordination, nouniform standards and management, and the legal hierarchy is too low. All of theseproblems have constrained the social security system play a role in. At the same time, dueto the huge data of the empty account in the national personal accounts, the source of thesocial security fund can not be guaranteed, and the trend of aging population also limit thedevelopment of China’s social security. Through the analysis of the necessity andfeasibility of levying the social security tax, the comparative analysis of the social securitytax legislation of other countries in this paper, combined with tax law concept, thenintroduce the social security tax, make social security tax an important way to raise thesocial security funds, so that to improve the funding model of social security, and reformthe existing social security system.This paper will adopt the theoretical analysis, literature accumulation method andcomparative analysis to research the construction of legal system of social security tax inChina.Besides Introduction and concluding remarks，this paper includes five parts.Part1, Overview of the social security tax. This part includes two sections: conceptsand attributes of the social security tax、the theoretical basis of the social security tax，andthen introduce the definition of social security tax. Also, this part points out thecharacteristics which are unlike the ordinary tax revenue: compensable、accumulatedrebate、special tax for special use and the dual characteristics of direct and indirect taxes.At the same time, this part elaborates the theoretical basis of social security tax: the theoryof welfare economics、public finance theory、 Keynes’ theory of state intervention andMarxist social security theory.Part2, Necessity and feasibility analysis of levying Social Security Tax. Firstly, purpose the necessity of Social Security Tax-from the rational allocation of SocialSecurity resources, the pooling of standardized management, the effective operation of thesocial security funds，the construction of high welfare society and the superiority of thelegal system of the social security tax. Secondly, put forward the feasibility of theintroduction of social security tax-With China’s current social and economic basis,collection and management base and the principle of efficiency, and Internationalexperience. Thirdly, discuss whether social security tax would increase the burden ontaxpayers.Part3, A Comparative Analysis of the Social Security tax legislation. Westerndeveloped countries (Germany, Britain, the United States as the representative) andSingapore, Brazil, Egypt and other developing countries have established a mature legalsystem of social security tax. The comparative analysis of foreign social security taxlegislation could provide reference for the construction of the legal system of China’ssocial security tax.Part4, Tax concept and the Introduction of China’s social security tax. Elaborated onthe citizens to participate in the social security tax collection, the introduction of socialsecurity tax, the transform of tax structure, the pilot of the social security tax should becarried out in accordance with the law-Combined with tax law concept.Part5, Suggestion of China’s social security tax legal system. Scientific principle oflegislation and tax elements of design are needed to ensure levying the social security taxsmoothly. In the first place, define the legislative principles of China’s social security tax:Statutory tax, Moderate tax rates, Tax specifically dedicated, Central Co-ordinatingmanagement. Secondly, expound the elements of China’s social security tax system:Taxpayer, Tax denomination, Tax basis and tax rates, Tax collection, Tax relief andLiability. And also elaborate the problem of linking up the social security tax and thepresent system of social security fees.Thirdly, propose the establishment of supportinglegal systems that improve the building of social security tax system, including improvethe tax legal system and social security tax legislation, improve the budgetarymanagement of social security tax, construct the system of value-added and security andstrengthen the publicity of the legal system of the social security tax.