The Study Of Influences Of The Personal Income Tax System On The Wage-earning Class's Security Of Old-age

Nowadays,China is experiencing a period of aging.Faced with social transformation and transformation of the dual track system,it is of great importance that we should consummate the wage-earning class' old-age social security system.In recent years,when it comes to the old-age security policy,we have focused too much on investment,but thought little about its regulatory function.With a steady rise in the income of the working-class,we find that the market regulation should play a more and more important role in the allocation of resources.Here comes out my research on how to make use of the tax system to regulate and support the old-age social security of the working-class and to improve their level of retirement pension and how to handle the relationship between the government and the market so that the government will put more effort into supporting the improvement of the old-age security system,so as to coordinate and solve the problem of old-age social security.Through researches and studies of the pension system in other countries,the writer puts forward the corresponding solutions and support policies.The working class is an important part of our society.To build a harmonious socialist society,it is of great significance to protect their vital interests.The improvement in the mechanism for social security is so important that we must get down to it correctly.Otherwise it will be bound to lead to the Matthew effect,and then intensify the social contradictions.The social security system as well as the pension system is in line with the General Secretary Xi Jinping's important instructions on the coordination of building a well-off society.Our country is in the crucial period of reform,when the establishment of old-age security system and the reform of tax system are both important issues.To solve and prevent the problems that may occur in the old-age security system,we should carry out reasonable reform of the tax system,improve the pension system and change the government's role in participating in the security system.Chapter one is introduction that discusses the background and significance of the topic,summarizes the research results of experts at home and abroad and gives a summary.The second chapter is about the theories of social security and individual income tax.They help to provide a theoretical support for the next pension security tax reform.In the third chapter,the author comes to the conclusion that the government's responsibilities and the reform of the personal income tax in the reform of the pension system are necessary by researching on the impact of the current tax reform on the old-age social security in China.And this is also the innovation of this paper.The fourth chapter compares the positive effects of the tax reform abroad on the establishment of the old-age security system by focusing on the analysis of the three pillars of the United States.The fifth chapter discusses the successful experience of the United States and other countries and then provides a corresponding proposal for the reform of the tax system to solve problems of the old-age social security system.