On The Construction Of Social Security Tax Law In China

Since the 19th century, Germany's first social security tax, the United States formally introduced in 1935 to now, over a hundred years, social security tax has become one of the major taxes in Western countries. And our fee system has been implemented since the reform and opening to raise social security funds, although charges in the circumstances to adapt to the development needs, boost the growth of social security undertakings. But now, charges form can't meet the normal operation of the social security system, there has been levied as insufficient rigidity, lack of funding stability, not standardized collection management and many other issues. In this case, accordance with foreign experience, social security tax has become the future direction of the social security system of our country, but also one of Party and government decision-making governing the country. In order to make the future of social security tax more scientific and perfect, I make this study.Some studies at home and abroad on the social security tax, the paper first clarify the meaning of the social security tax, and then according to this tax combined with the features of social security and taxation of both systems, set forth the characteristics of the social security tax. Second, from the necessity (fees of disadvantages and tax of advantages) and the feasibility (legal basis, economic basis and institutional foundation) we demonstrate the legitimacy of social security tax. Then I introduce the social security tax pattern of several typical foreign countries, describe the advantages and disadvantages of the main details in the mode of Germany, Britain, the United States. I summarize the guarantee to raise funds through legislation (tax), in line with a country's national conditions, to strengthen collection and management practices in these three areas, provide a useful reference for the design of the system of social security tax.Based on China's basic national conditions and absorbed the advanced experience of foreign countries, this article initially identifies the basic legal system of social security tax. The basic principles are the principle of legal tax, in line with national conditions and the principle of common burden principle and the principle of special dedicated tax. Specific elements of the tax system are to expand the content range of taxpayers, clear object of taxation, priority to important tax items, use proportional tax, regulate and tax attributable to retain tax incentives and so on. In order to better implement the social security tax, we need to adjust the relative income tax system, improve the budget and management system of social security, perfect the infrastructure construction in rural areas. All of our efforts are to build up social security tax law system general framework in China.