A Study On The Necessity Of Legislation Of Social Security Tax In China

The social security systemRefers to the national social security system through legislation, according to the principle of the right and compulsory phase correspondence, after pay social-security contributions, corresponding, ginseng protect individuals in a old age, illness, inductrial injury, unemployment, and residual risk to acquire social benefit (including cash subsidies and services), guarantee the basic life, to waive or reduce economic system at anytime. The social security system is perfect or not is the relationship between the national survival and happiness index is an important problem of the people’s livelihood, is an important function of government in modern society.But at present our country social security payment related legal system is not suitable for the needs of economic and social development, therefore it is imperative to the social security tax.This article mainly discusses the necessity to study our country social security tax legislation, through the case analysis problem of social-security contributions, in our country and the developed countries and developing countries social security tax system model, aims to find the shortcomings of the current social security legal system in our country, and puts forward some ideas and Suggestions to the legislation, further consummates our country social security system.In this paper, the introduction part especially on the paper selected topic basis and significance.This article is divided into four parts:Chapter OneThe basic theory of social insurance and social security taxes and the analysis of necessity. First clear meanings and characteristics of the social security tax, then the difference of the social insurance and social security tax is mainly from the legal standard, working efficiency and management cost, fairness and functions of the four aspects, so as to further clear the difference between social insurance and social security taxes and finally analyze the necessity of levying social security tax.Chapter Two By tangshanZunHua "a dragon water conservancy, three fee ruling over" on the real case analysis, analysis of its implementation issues before, during and after respectively, reflecting the defects of China’s social security system, and in-depth analysis of the reasons. The necessity of further reveals the social security tax legislation.Chapter Three Introduces the foreign legislation practice of several typical countries social security taxes, and divided into developed countries (Germany, the United States and Britain) of the social security tax and developing countries (Brazil), the system of social security taxes two aspects. Through the practical experience of foreign social security taxes in the process of social security tax in our country can draw lessons from the beneficial enlightenment.Chapter Four Based on the study of the social security tax system of foreign developed countries, put forward the concrete Suggestions about legislation of social security tax. Mainly from the principles of the legislation of social security tax law, tax law elements design, regulatory and legal system building.