China’s Social Insurance Tax Feasibility Analysis

As the core of social security,social insurance is related to the vital interests of citizens.At present,China’s social insurance collection is facing many problems:from the payment object,such as the age structure of the aging,the gap of social insurance personnel payment,the base of the uncertainty,the social security fund collection ratio is too high.From the management aspect such as social insurance collection and communication and coordination of high cost,management processes and methods are not uniform,the collection of quality and efficiency improvement is difficult.Thus,the existing social insurance collection methods can not adapt to the development of the situation.In this paper,the current social insurance premium collection and management of the outstanding problems,from how to choose the collection subject of social insurance,using empirical analysis,literature analysis and other research methods to carry out this study.In this paper,by the analyzing results of social insurance in foreign countries and parts of China demonstrates the advantages of the tax authorities as the subject of tax collection,and proves the feasibility of the design of social insurance premiums.By analyzing the source of the social security contributions in our country,this paper demonstrates the tax property of the social insurance premium.It points out that the advantages of social insurance reform is to reduce the administrative cost,enhance the fund-raising binding force,optimize the investment environment,provide better social security services,establish a more comprehensive social credit system.This paper carries out a feasibility analysis of the social insurance tax levied conducted by tax authorities as the subject and puts forward a series of specific ideas,such as extending the tax base for the whole people,improving the overall level,realizing the transregional treatment,setting up the nominal account,and so on.It suggests to take the form of point and area,finally,a unified social insurance tax system is putting in place to realize the highest social insurance system at the same level and to establish a comprehensive social security system.