养老保险税开征可行性与实施探究

【Abstract】wWw.shuoshilunwen.com Endowment insurance system is a kind of institution that when labors or all of social members are old, they can accept material help from government, sociality or related departments, units. It stemmed from Europe of the end of 19 century, up to the 1930s, especially after the World War II and populated in almost all of capitalist countries . Endowment insurance system of our country has been established when our country was founded. Going by deduce over 50 years, up to the present, a frame of social security system accorded with the market-oriented economy requirement has been established preliminarily. However, because our country went by decades of plan-oriented economy system, present security system hasn’t been divorced from original figure, yet, when it was operating, its collision with market-oriented economy became more and more great, and the problems and the contradictories came too. And more severity is that the operation of the security capital is out of the order, which seriously affects economy development and social stability of our country, the whole situation of reformation, development,and stability of our country and is at the edge of crisis.The key of solving the problem of present endowment insurance system is how to standardize the raising of the security capital. So imposing the endowment insurance tax is the ideal selection of making for the deficiency of security system. As the raising measure of social security funds, it is advanced experience of western developed countries such as America, and it is also an important aspect of endowment insurance of lots of developing countries. As to our country that is positively promoting economy building, imposing endowment insurance tax has very important significance in effects. Especially, when the Chinese economic system is on the stage of changing, the problem of population aged period becomes obvious. So imposing endowment insurance tax has more real necessarily and urgent in reality. This paper, armed at the lackness of China and referring to the present situation of China, and analyze the difficulties and flinty position in the part of funds collection of endowment insurance tax our country faced, at the same time, expecting objectively the advantages of imposing endowment insurance tax in our country. Choosing the systems of endowment insurance tax from different typical countries, comparing, analyzing and using them for reference. And based on the advanced experience of other countries and the reality of our country, I worked out an appropriate system of endowment insurance tax integrating the reality of our country.