Study On Legislation Of Levying Social Security Tax In China

Since the reform and opening-up in our country, the development of society and economy have been rapidly, the social security system has been a certain degree of development. But nowadays the social security system in China is still not as good as the development of social economy development speed, the phenomenon has not adapted to the situation of our country, the social security system needs reform, particularly the existing problems in the payment system. About the question of whether or not to levy social security tax in our country has caused controversy, from all walks of life were at sixes and sevens. This article from the meaning of social security tax, the history of social security system, this paper demonstrates the necessity and feasibility of social security taxes the issuing, at the same time, draw lessons from foreign typical national system of social security tax related experience, discuss whether levying social security tax legislation in China. Finally for the social security tax system to design the framework of the factors, has been clear about the social security tax legislation principles, specific tax system elements and levying social security tax related to supporting facilities.