The Legislative Study On Levying Payroll Tax In China

Nowadays,social security is one of the most indispensable social economic systems for modern states.Each country have to establish the social security system which is suitable for its development,it can not only can promotes economic development and social stability but also can improves nation-building capabilities.The social security financing is the key problem of the social security system,the social security fund is the central and the material foundation of the social security system.When the social security system was initially security financing.until today.With the development of the social security system,the way shows more and more disadvantages,for example,lack of the systematic legal system and the rigid constraint mechanism,the legislative level is low,the financing channels are too narrow;the low level of overall planning,the collection management is backward,the social security fund collection management department are different,the fuzzy division of responsibilities between departments,the work efficiency is low,the social security fund legal status is not clear,the supervision mechanism is not effective and safe operation is difficult to be guaranteed.These issues must be resolved.In the process of the reform of the social security system,the funding problem has become the obstacle to the reform Financing way for levying the social security tax to promote the reform of the social security system is worth to be discussed.How to reform,what to prepare and how to design the social security system to adapt to our country's requirements has already become the biggest challenges,and this is also the theme of this article.Started from the basic concepts related to the social security taxes,including the definition of "social security",the introduction and classification of the three ways to raise social security funds,and the summary to the concept of "social security tax" Then followed by a comprehensive introduction to the current social security financing,including collection and management agencies,funding process,the social insurance fee overview of the five projects,and analyze the disadvantages existed in the way;next I analyze the necessity and feasibility of levying social security tax in our country according to the actual situation in our country,and discusses the levying social security tax can overcome what defects and suggestions to the tax for fees reform feasible foundation;besides,contract three kinds oftypical foreign levying social security tax legislation practice and learn from the experience and lessons of levying social security tax in our country.Finally,embarks from overall national strategies,this paper designs the concrete system of the social security and tries to through research to find a solution to the obstacles faced by the current levy social security tax policy.