Research On The Tax System Design Of Social Security Tax In China

Since social security fund established in China,social security fee has long been adopted as the way of levying the tax.For a long period,undeniably,in this way it has made great positive influence on the development of social security enterprise and even the economic society.For one thing,it has expanded the coverage of social security system in which the majority of residents are included,to some extent,it promotes social justice.For another,it provides solid financial support to domestic security as well as improves economic development and benefits people's living condition.Yet,by introducing reform and opening up,great changes have taken place in various fields,such as the rapid economic development.Besides,social security system has changed little while the problem of aging population is getting worse and worse.Obviously,it does no good to neither the sound development of social security enterprise nor the stable development of social economy.Therefore,we urgently need to reform the present social security system to make sure that it can not only meet but also boost domestic economy in the long term.This study is based on social security problems that people focus on.First,having introduced and analyzed relative theories,the feasibility of levying social security tax in China is pointed out,and also the outline of such a system is conceived based on the present national conditions.In addition,more complete and detailed research is done in various aspects,such as taxpayers,objects of taxation,principles of taxation,tax rates,duration of tax payment,tax exemption,tax collection and management andso on.Furthermore,all kinds of problems in the process of putting the taxation into effect are considered.For the potential problems,solutions are also put forward to deal with the trouble.Finally,with the prospect of the great future,conclusion is addressed that we shall speed up to reform the present social security system and begin to levy social security tax instead of the social security fee.