Discussion On Levying Social Security Tax In China

Social security tax is one of the important ways of raising the social security fund,and it has established a solid foundation for the social security to play it’s function.Social security tax is playing a vital role in the social security system and it is the premise for the social security to work effectively and stably. Studying beginning to collect the social security tax to perfect our country’s social security system therefore, has important theoretical significance and practical or immediate significance.Social security is related to people’s livelihood,so extensive people always pay their close attention to it right away and the government also looks upon the social security causing as the main emphasis of the work, as the starting point and the goal of carrying out economic work.The social security system’s operation requires that the sufficient fund gives a guarantee,but there is a few problem in the active channel of raising the social security fund in our country, which affects the efficiency of the social security fund’s collection. It is that buries hidden trouble down when the social security makes progress.Perfecting social security system and improving social security funding sources therefore, become a focal point that all sections of the people in nation show solicitude for and arouse many experts and scholars’ enthusiastic investigation and discussion. For ensuring there are plentiful of social security funds raising stably, ensuring the social security function brings into play sufficiently and effectively,defending stabilized society economy works, our country begins to collect social security tax to replace the present form of fee, which has the necessity and urgency. The main body of a book carry out thorough field investigation and discussion with beginning to collect social security tax, to strive to provide perfect suggestions and references for the social security system of our country.The main body of this article is discussed together marked for four major parts about beginning to collect social security tax go along to our country.The first part elaborates the necessity that our country begins to levy the social security tax by analyzing about the social security tax and the social security system and the economical movement’s relations;The second part elaborates the reason and feasibility of levying the social security tax through narrating social security fund raising system’s present situation in our country andanalyzing each related viewpoint levying the social security tax;The third part through the comparison with the situation about international various countries collecting social security tax, considers it as the model of levying the social security tax in our country;The final part is the policy and suggestion of beginning to collect the social security tax in our country, to summarize by:1. Our country ought to begin to collect social security tax as soon as possible.2. Collecting social security tax should be in pursuance of some principles such as Fairness and benefit principle; Light tax shoulder, bearing rationally principle; The country, enterprise and individual bear commonly principle;Principle budget being manage, earmarking a fund for its specified purpose only; Unite the government decree and split the government affair principle; A manner appropriates to local conditions, take steps in practice principle. 3.Social security tax system designs that: The taxpayer is every unit and individual who have the ability to pay and conform the qualification of paying social security tax;Social security tax levis tax on the taxpayer’s salary paid or acquired, reward for personal services or the profit of management;It sets up three tax items including endowment insurance,medical insurance and unemployment insurance, and the tax rates sequentially are 5%, 5%, 3%;Social security tax gets a symbol as monthly 4000 Yuan, the ceiling is annual1000000 Yuan; The social security tax should content such as stipulating the tax exemption and reduction, the collecting administration. 4. Beginning to collect social security tax ought to carry out some supporting reforms on the social security system, financial budget system, income tax system, tax collection and administration system, wage system and so on. 5. Collecting the social security tax will make a great influence on our country budgetary income, economy operation, estate, enterprise and individual creation diversity, and the social security tax as a direct tax also may bring about effects to price, salary and employment at the same time.Come to a conclusion by the fact that every aspect contents of beginning to collect social security tax are carried out investigation and discussion,design and forecast,in the main body of this article: Beginning to collect social security tax on our country is having necessity and feasibility, It is beneficial for the social security system to improve, and also going to produce a lot of beneficial effect to our society and economy. The degree therefore,suggesting that our country should deepen "administrative fees transforms intotaxes" further, begin to collect the social security tax. At the same time, hope that the main body of this book can provide some reference for our country to begin to collect the social security tax.