Research On Legal Problems Of The Social Security Tax

China, as a socialist market-oriented economy, must achieve its development through a health growth rate and a stable environment. However, in recent years, with the prosperity of economy, the Gink coefficient has increased a lot, indicating a wider gap between the rich and the poor. Social security system, as an influential part in market economy,has a positive effect on easing social conflicts, narrowing the gap and maintaining stability. Meanwhile, it plays an important role in comprehensive and deep reform of our country. In the establishment and improvement of the Social security system, aggrandizing to build the social security fund is most significant. But the existing problems, including imperfect system, poor management and inadequate implementation, has impeded the fund it needs. To change this situation, we must promote the legalization of social security tax and ensure its implementation.The thesis, with the theory of social security tax as the foundation, elaborates the features and functions of the tax and necessity and feasibility to practice, reaching a conclusion of the inevitable trend of the tax. In addition, some foreign cases were introduced and discussed with an aim to draw lessons from it. At last, the legal system of social security tax of our country was revised and reformed in consideration of the experiences of other countries.