| Social security system is one of the most important contemporary social and economic system of China.Establish a kind of social security system that adapting to China’s economic development level is the key to ensure the sustainable development of China’s social stability and economic. Analysis from operation process of funds, social security system is constituted by three links: the collecting of social security funds, the payment of security security funds and the operations and management of funds. However, the model that raising social security funds not only affects the establishment of social security system, determines the course of raising social security funds,but also determines the operation and management of social security funds and the entire social security system.Recently, the social security system of our country has been improvement and development, a new multi-level social security system that adapting to market economy, complying with the requirements of the socialist market, is gradually established. That is a kind of social security system with diversified funding sources, socialized management and multiple levels of protection is gradually established. However, compared with urgent need for social security of the overall progress of political and economic reform in China, reform of the social security system is still lagging behind, so it severely restricted the further deepening of reform. Especially in terms of social security funds raised, problems in low level legislation, narrow range of financing and high cost of raising funds are highlighted existing. Therefore, reforming financing models, levying social security taxes, establishing and improving a stable and reliable funding mechanism has become an important issue.Based on the domestic study and the foreign study as well as the basic theory of social security financing model, combined with current Situation of China’s social security system and problems, the paper analyzed the necessity and feasibility of the social security system(including social security, social security, regional and social security institutions) integration, the results show that using of social security taxes to raise social security funds in china has important significance. Levying social security taxes is conducive to achieve the legalization of raising social security funds, expand the sources of social security funds and enhanced management and coordination of social security institutions, thereby the integration of the social security system can be promoted.Because China is in the early stages of development of market economy, we must take into account the special circumstances of our country while learning from foreign experience in the design of social security social security tax. The range and the rates should be appropriate, the subjects of contributions and the basis of taxes should be standardized, and the collection and management methods should be simple and feasible, etc., So that the levying of social security tax can be continuously improved.Raising social Security funds is the core issue in the social security work, how to establish improve social security funding model under market economy is a problem deserved to be discussion and concerned around the world. What kind of financing Can better better solve the payment of social security funds, is not only a realistic issue that government must faced, but an important issue must be properly addressed in the development of the market economy. Therefore, it is important in developming social security system to select a model of social security financing that adapted to China’ conditions and socio-economic development. Levying social security tax to raise social security funds is conducive to integrate the social security system, thereby the coverage can be expanding and the level of benefits can be improved,then China’s social security system can better adapt to economic development and people’s lives under the conditions of market economy. |
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