社会保障税理性和制度创建

【Abstract】wWw.shuoshilunwen.com Social security system is a kind of institution that when labors or all of social members are old , sick , lack of working ability or facing other living difficulties , they can accept material help from government, sociality or related departments , units. It stemed from Europe of the end of 19 century , up to the 1930s , especially after the World War II and populared in almost all of capitalist countries . Social security 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 social security system is how to standarize the raising of the security capital. So imposing the social security 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 westen developed countries such as America, and it is also an important aspect of security system of lots of developing countries. As to our country that is positively promoting economy building, imposing security tax has very important significance in effects. Especially , when the Chinese economic system is on the stage of changing , the problem of losing job is serious ,and the problem of population aged period becomes obvious. So imposing social security tax has more real necessarity and urgentment in reality. This paper , armed at the lackness of China and referring to the present situation of China and referring to the advanced experience of othercountries will design suital social security tax system for our country.Accordingly , the whole paper contains five parts. In the first part, the author analyzes the motive power of social security tax and the objection (the development of social security system). In this part ,the developing of social security tax and how to solve "historical debt" problem is summarized and theorial fundamention of social security tax is discussed. In the following part current main problem of raising social security funds in our country is included. In this part , the main expression of raising problem of social security funds has been introduced and the problem has also been deeply considered. In the third part, imposing social security tax is the strategily necessary option, the necessarility and the feasibility of imposing social security tax will be discussed. The forth part includes analysis about the comparing and reference of imposing social security tax on the internationality .Typical social-security-tax system of different types of country are selected, compared, analyzed and referred too The fifth part includes the design of social-security-tax system. In this part , according to the former discussion, the author conducts design of social-security-tax system from six aspects including foundation of design , selection of model , principal of design , factors of tax system , measure of match , evolution of management by combining our country’s stituation.