Research On The Legal System Of Social Security Tax In China

The social security tax has experienced a long process of development in western countries, including original German historical school, Keynes, the Beveridge plan and new research in recent years. Compared with mature research abroad, China is just beginning on this issue. It has made some results although.This paper introduces the concept of social security tax. Due to combination of two kinds of system including social security and tax, social security tax has general characteristics of taxation, although it also needs to consider needs of social security. To levy social security tax can improve social security system and social security legal system, resolve problems and promote realization of social justice. China now is able to burden social security tax.This paper selects and researches social security tax system in several typical and representative countries of the world. It also summarizes its characteristics and experience. They collect social security funds through the tax, whose scope of taxation is wide and socialization degree is very high. Collection and management are separated. Special fund is special. But it also exists some problems. These lessons provide reference for the design of tax system in china.According to the practical experience at home and abroad, this paper designs the basic legal system for the social security tax in our country. It determines the statutory taxation principle, the principle of unity of rights and obligations, fairness and efficiency principle, common burden principle, planning and individual combination principle. It mainly expounds taxpayer, taxable items, tax object, tax basis, tax rate and the tax’s collection and management, and legal liability. It also designs supporting measures, including perfecting related laws and regulations, improving information management system, improving existing salary system.