Research On Reform Of The Social Security System

The social security system closely linked with the people’s livelihood. It is an important system to promote economic developing steady, building a harmonious society, creating a good social environment, narrowing the gap between the rich and poor, and maintaining social fairness and justice. The social security system started late in China, though had positive effects on stimulating domestic demand. But as the changing of age structure, aging society is coming, a lot of disadvantages of current social security system began to gradually appear. It has shown that China needs deepen the reform. The tax-collection form is a widely used approach to collect the social security funds. It is very helpful to improve the funds use efficiency through the tax form. Meanwhile, the same tax arrangements are more conducive to social security funds using in the country. Thus, although some scholars do not advocate levying the social security tax at this stage, in my opinion, The implementation of social security tax is of practical significance.The first chapter of the thesis starting from the analysis of international affairs, recommends the background, important theoretical and practical significance of a country’s social security, by contrast the domestic research and the international theories about the development and reform of the social security, describes the main framework in brief, research methods, innovation and weaknesses of this study, in order to pave the way for expanded discussion later. The second chapter summarizes the evolution of China’s social security system for the starting point, reviews the current state,the strengths and weaknesses of the existing social security system, states the relevant social security tax theories. The third and forth chapter demonstrates the necessity, feasibility of this reform, and at last arrives at the conclusion that it is indispensable to carry out the social security tax. The fifth chapter describes the social security tax system in developed countries, such as the United States,Britain and Germany to get experiences for establishing social security tax system in China. The last part of the article on the basis of a combination of specific national conditions of our country and the development experience of western countries, analyzes the tax system design and brings forward several relevant matching measures to ensure smooth transition and implementation of the social security tax reform.