Discussion On Levying Social Security Tax

With the development of social economy and the improvement of peoples living standard,the country and people are paying more attention to social security.Facing the severe challenge of aging population,improving the social security system is one of the major strategic tasks in the field of peoples livelihood.At present,the collection of social security funds in China is completed by the tax department and the social security department in the form of "fees".With the gradual development of urbanization and the aging of the population,there are the following problems in raising social security funds in the form of "fees" : first,the collection and management system of social security is not perfect;Second,the coverage of social security is relatively narrow;Third,it is difficult to collect and pay social security funds.In recent years,in order to solve these problems,the voice of raising social security funds from "fee" to "tax" has been increasing.In order to improve the social security system,make it more scientific and in line with the national conditions,meet the challenges of social security in the new era,and promote the pace of building a harmonious society,we should speed up the reform of social security financing.As one of the gathering areas of ethnic minorities,Tibet is a border province of China with a relatively poor natural environment and different languages.In this region,the reform and improvement of the social security system is a matter of livelihood and stability.With its development in recent years,Tibet has initially established a social security system with Chinese and Tibetan characteristics.By studying the reform of social security fees and taxes,and implementing social security taxes with Tibetan characteristics on the premise that the state will uniformly levy social security taxes in the future,we can improve the social security system,provide funds for improving peoples livelihood and maintaining local stability,and promote the harmonious development of Tibetan society.Additional,development of our country east central and western area is unbalanced,the social insurance ginseng of each place protects strength great disparity,demand is inconsistent also,begin to collect social security tax to cannot adopt "one-size-fits-all" way,should be on the foundation that opens in countrywide unity collects social security tax,give each province certain adjustment space.Taking Tibet as an example,this paper discusses the introduction of social security tax in China for the following reasons: 1.The development of Tibet is relatively backward,and there are issues left over from religious history.2.For many years,Tibet has enjoyed a special policy of "uniform tax system,appropriate flexibility,light and simple".It has 34 years of experience in tax autonomy.This article starts from five parts,taking Tibet as an example,carries on the discussion of levying the social security tax.The first part is the introduction,including the background and significance of the research,the research views,research methods,innovations and deficiencies of domestic and foreign experts and scholars on social security tax.The second part is the basic theory and concept,including the concept of social insurance,the concept of social security,the content of social insurance premium,the content of social security tax,the relationship between social insurance and social security,the theoretical basis of social security tax and so on.The third part is the survey and analysis of social security,including the general situation of the social security in China and Tibet,and analysis,mainly from the development course,current situation,raising mode and existing problems are expounded,that levying social security tax in China and Tibet in the background of national social security tax is imposed with characteristic of Tibetan social security tax is necessary and feasible.The fourth part is the international comparison and reference of social security tax,mainly through the analysis of the typical social security tax collection model of the United States,the United Kingdom and Germany,the conclusion that China should choose the hybrid social security model and inspiration.The fifth part is the conception of social security tax with Tibetan characteristics.Based on relevant principles and characteristics,it designs the tax system of social security tax in Tibet,calculates three kinds of social security tax rates,and discusses relevant supporting reform measures.