Levying Social Security Tax In Our Country

Social security is one of the important guarantee mechanism of contemporary society and people’s livelihood security, maintain social stability and promote economic development. Perfect social security mechanism, which is beneficial to the social public interests, properly handle social contradictions, promote social stability, harmonious and sustainable development. After the reform and opening up, China gradually developed social security system, and achieved remarkable results. But, from the design of the social security system and its running status, still exist a lot of incomplete, non-standard place. How to raise social security funds, how to manage, how to use, how to supervise, still need further research and perfect. From the social security fund raising way, social-security contributions, or to impose social security tax is imposed, has been continuously explore the important topic of theory and practice. Especially in the current social security benefits, on narrow more difficult to raise social security funds, social security work progress is slow, for social security "tax" and "cost" of research, it is more important. Based on this, this article obtains from the social security theory, analyzes the necessity and feasibility of levying social security tax, draw lessons from foreign experience of levying social security tax, combining with the actual situation of our country, puts forward the overall idea of levying social security tax in our country, for perfecting the social security system of our country.The full text is divided into five parts.The first part is introduction. This part introduces the research background and significance of this article, the research achievements of domestic and foreign experts and scholars about social security taxes, and in this paper, the research contents and methods, this paper pointed out the innovations and shortcomings.The second part is theoretical analysis of social security taxes. This part expounds the development of social security taxes, characteristics and functions, analyzes the social security payment system and pay the tax system of social security and its causes.The third part is the necessity and feasibility analysis of levying social security tax in our country. From the improvement of the social security system, economic system reform, social distribution fair from three aspects, this paper expounds the necessity of levying social security tax. From the tax base, political guarantee, social foundation and international experience from four aspects, this paper expounds the feasibility of levying social security tax.The fourth part is the international comparison of social security tax and experience for reference. First of all, the comparative analysis of Sweden, the United States, Britain, the system of social security taxes. Then, summarizes the experiences for our country’s basic experience:social security legal system and social; The base of standardization; Social security tax collection and management.The fifth part is the general idea ancient bronze mirror of levying social security tax in our country. First of all, this paper puts forward the levying social security tax should follow the principle:the government, unit and individual is collective burden; The benefits and burdens corresponding; Specialized management, special fund is special; Fairness and efficiency consideration. Secondly, from the social security tax taxpayer, tax object, tax items, tax rates, threshold and so on, has carried on the tax system design. Finally, the social security tax levy management and use management, concrete Suggestions are put forward.In this paper, theory with practice, and from the aspects of policy and management, puts forward the overall idea of levying social security tax in our country. At the same time, to perfect the social security fund operation mechanism, Suggestions were put forward. Because our country has yet to levy social security taxes by experience and experience, this article should be further in-depth study.