Dissertation
Dissertation > Political, legal > China's political > State administration > Civil Affairs > Social security and social welfare

The Related Problems of Levying Social Security Tax in China

Author SunZhiYing
Tutor MaZuoYi
School Jilin University of Finance and Economics
Course Administration
Keywords Social security funds Social security tax Tax system design
CLC D632.1
Type Master's thesis
Year 2013
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Social security is one of the most important social economic systems in moderncountry. To establish and improve the social security system, is the inevitablerequirement of the harmonious development of economy and society, but also animportant guarantee for social stability and national long period of stability. Socialsecurity is a social policy, but also is a kind of important economic system, of all themembers of the society is the basic survival system provides the necessaryinstitutional guarantee security.From twentieth Century eighty years, China in the planned economy to asocialist market economic system and the transformation of social mobility of people,speeding up, urban and rural structure, family structure, employment structure,population structure, organization structure has undergone profound changes.China’s traditional social security system with the economic system reform graduallyreform prologue, study on the problems of social security for the social securityreform during actual needs and the active. Under the planned economic system ofthe original " unit person" to " social man " transformation, the formation of " unitsecurity " and " people’s communes guarantee " system has also been transformedinto a modern social security system, to adapt to a variety of free flow of factors,under the condition of socialist market economy requirement of the optimizedallocation of the social risk caused by fighting, including market economy and otherfactors, the guarantee of basic survival and development rights of the people,promote social harmony.In the market economy and to match the arrangement of social security system,the government makes the social security policy, the economic means necessaryreasonable assurance that the social security system running smoothly and healthydevelopment, that is to say perfection and development of the social security systemneeds a solid material foundation for support. Necessary and sufficient social security fund is the social security system to ensure the smooth running of thefinance, therefore, a reasonable choice of effective method of raising social securityfund arrangements, is a core part of the social security financial system, is a majorproblem must be solved in the construction of social security system. In today’sworld economic and social development, social security tax has become a means offinancing their social security funds, but also one of the most important financingmeans, it has been in the arrangement of social security system in many countriesoccupy an important position. Therefore, this article from the basic theory of socialsecurity tax knowledge begins, introduces the characteristics and function of taxmeaning, social security, and theoretical and practical analysis on China’sgovernment to levy social security tax necessity and feasibility, and through thecomparison and reference of foreign major developed countries the successfulexperience of the social security tax, combined with the reality of our countryspecific, design and related institutional reforms of levying social security tax.Because of the social security tax is to raise social security funds and special purposetax, the direct reason is the need of social security system. Hope that through theintroduction of social security of our country’s tax, in order to be able to continue toexplore and adjustment of the social security system, to provide adequate funding forthe development of social security system, which can better satisfy the basic livingneeds of the people, can effectively promote the steady development of economicsociety.

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