|
Social Security Tax , improve the social security financing , improve and perfect the social security system . Currently, social security tax is a general trend . Social Security Tax theoretical circles there is a different point of view , there is a different understanding of the social security tax system build . To this end , drawing on the basis of the experience of the world social security system , combined with China's national conditions , this paper discusses the theoretical basis of the social security system , the drawbacks of the existing social security system in China , China's social security tax levy legislation framework . The first part , the theoretical basis of China's social security taxes and necessity . The need for a discussion of the social security tax levy , we can see that the social security tax is the best way of raising social security funds , is the key to the reform of the social security system . The social security system theory support the theory of welfare economics , the Beveridge welfare program , the welfare state theory, theory of market failure . The second part of China's social security system profile . China's current social security system ( old-age insurance system , the system of unemployment insurance , basic medical insurance system ) there is a low level of legal norms , less rigid regulations , raising mechanism is non-standard , non-standard collection system , social security coverage narrow drawbacks . The third part, the basic approach of the international community , and the experience is worth learning . Exposition of the world social security tax the tax object , tax rates , collection methods , for our social security tax can learn from the experience . Fourth part of China 's macro- Social Security Tax Legislation. With the continuous development of China's national economy and the gradual improvement of the social security system , the legislative basis for the social security tax levy has been basically formed , follow the basic legislative principles of the social security tax on the basis of China's social security tax system design . By the above discussion , we had a clearer understanding of levy social security tax .
|