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The Financial Model of Raising Founds for the Social Security in China

Author: YuTuanYe
Tutor: ChenFangZheng
School: Tongji University
Course: Technology Economics and Management
Keywords: social security financial model moderate level tax rate
CLC: D632.1
Type: PhD thesis
Year: 2007
Downloads: 1328
Quote: 7
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Abstract


Serving as the safety net of the life, the social security system is the importantbackbone. It is the necessary means to maintenance socialization great production.More over, it can make our society more stable and solidified so as to lead a bettersocial development. In order to deepen the reformation of national enterprise andimplement the reformation of system, the foundation and consummation of our socialsecurity system counts for much. However, during the reformatory process, manyproblems came into being, during which the financial model problem about raisingsocial security fund is the essential problem. Whereas, this text will develop acomplete and systemic theory research and practice exploration for the social securitytax the financial model of raising social security fund, basing on former researchand being established in the financial risk that our social security system faces.This text raked the different understandings on social security of foreign andnative scholars as the cut-in point, discussed the mutual characteristics of socialsecurity. Based on that, I made a theoretic analysis on following classical theories:Marxian necessary deduction theory and welfare economic theory, Keynes nationintervening theory, Beveridge social security theory represented by planning and taxtheory represented by the tax principle theory and optimal tax rate theory, Sumed upthe research result about social security tax at home and abroad ,and posed theresearch goal of the text.It summarizes the huge financial risk that our social security system faces underthe present model of raising funds, basing on recalling the development of our socialsecurity system, with combining the common trend of the development of the socialsecurity tax in the world. By doing that, I summed up the essence and characteristicsof social security tax, analyzed the poverty and unemployment trap that it may bring,refined the principles to impose social security tax,and the fundamental content of it.And in the end, by a necessary and feasible analysis, a conclusion that we shouldimpose the social security tax is obtained. Then, I chose three countries: Germany, Britain and the U.S., which representitem-social security tax model, object-social security tax model and mixture-socialsecurity tax model to make comparisons on evolvement process, current socialsecurity tax system, budget management and the role that social security tax plays inthe social security income and expenses such four aspects. And also, I broughtforward some referenced suggestions in legal system building, tax items setting, taxbase, accumulation model, tax rate designing principle, levying district, budgetmanagement and information network system and so on.Thereafter, by the analysis of the moderation level of our social security, I foundthat our social security is not moderate. Thus, take endowment insurance for example,I set up our social security tax rate model, concerning both whole-planning andindividual account. And by simulation, I measured the tax rate and made a theoreticand economic analysis for the significant factors that affecting the tax rate and thepossibilities to escape or avoid social security tax, basing on the demonstrationanalysis of the country, enterprises and individuals.Furthermore, basing on the criterion research and demonstration research, Iprobed into the financial managing model of our social security tax. After analyzingthe current situation and existing problems of our social security fund managing, Iproposed mending methods in the main body of social security fund raising, financialsystem, accounting management and audit system such-and-such. Meanwhile, Ireferred to Altiman model and the grey system GM(1, 1) to make a caution analysisfor the financial risk.At last, basing on summarizing the whole text, I made a brief discussion on myfurther work.

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