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Taxation of Social Security

Author: ZhangXueMei
Tutor: YinYinPin
School: Southwestern University of Finance and Economics
Course: Finance
Keywords: Taxation of Social Security
CLC: F812.42
Type: Master's thesis
Year: 2001
Downloads: 211
Quote: 0
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Abstract


First, the thesis research questions of purpose and significance of each of the PRC Constitution gives citizens in old age, illness or incapacity in the case, from the state and society the right to material assistance. \The social security system. Social security system of social and economic operation of the \deficiencies in income distribution, regulating fluctuations in the economic cycle, to raise funds for economic growth, maintaining social stability, and ensure fast, stable and healthy development of the economy and other aspects of great significance. Social Security Social Security taxes are legalized and standardized means of financing, it is able to ensure the timely and stably raise social security funds for social security spending, imposed by administrative means to overcome the lack of rigidity of the lack of social insurance. At present, China has entered a crucial stage of economic reform, social security, inadequate funding and social security spending rapidly growing increasingly acute contradictions, the urgent need to reform the social security system, and in many reform measures, the introduction of social security tax is an important way, it can solve the problem of funding sources, so as to improve the social security system to provide the institutional foundation. So research on theory and practice of social security tax for economic reform and social stability has important practical significance. Second, the paper's basic ideas and logical structure of this paper, the social security tax theory and practice basic idea is: from the theory of the social security system and social security system in China's current situation and problems of the analysis to explore the Perfection of Social security system measures and policy proposals, and thus the introduction of social security tax on the improvement of the social security system and measures to expand the analysis of important ways in the study of international social security tax theory and learn from the development of the International Social Security tax on the basis of practical experience, proposed China's social security system to establish the institutional framework for tax proposals and ideas. lt; WP = 3 gt; The main content is divided into three chapters: the first chapter describes the theory of the social security system and social security system in China to establish and develop an empirical analysis. The first part of the social security system theory expounded in three main areas to expand. First of all, the concept and connotation of social security, analyzes the emergence and development of the social security system of historical conditions. Secondly, the establishment of the theoretical basis of the social security system was introduced. Introduces the right to establish and improve the social security system have significant impact Shimo La · Brentano welfare state theory, Pigou's \plans and the Social Democratic Party \Third, the analysis of the social security's role in economic development. The second part of Chinese social security system establishment and development of an empirical analysis. First, China's social security system in the establishment and development of the two stages of the historical review. Secondly, China's social security system on the basis of analyzing the current situation, we propose Perfection of Social Security System. The second chapter describes the International Social Security taxes theoretical and practical issues. First, the analysis of the causes of social security taxes and social security taxes the economic nature. Secondly, the analysis of the economic effects of social security taxes. Third, the introduction of the world's development of social security taxes, and from the tariff, the taxpayer, the tax base, tax rates, collection management and other aspects of national social security regime introduced the basic framework. It also describes the international social security tax and other issues facing the international coordination. The third chapter on China's Social Security Tax related issues were analyzed. Discusses the social security tax of the necessity and feasibility of proposed Social Security Tax guiding ideology and basic principles. Finally, the introduction of social security tax of specific design, ideas, and supporting tax reform measures. Third, the main contents of the paper and perspectives a social security system is a large-scale socialized production and the product of a long struggle the proletariat, which once produced on the economic development plays an important role of escort. The production of social protection of the family of functions faded, the objective requirements of disease, disability, pension, unemployment, implementation of social protection; development of social productivity as the establishment of social security provides the material basis; proletarian forces have been grow, they fight for survival, lt; WP = 4 gt; protection rights constantly engaged in a resolute struggle, the combined effect of these factors ultimately led to the generation of the social security system. Social security in the economic development process plays an important role: by maintaining and improving the physical fitness of workers and promote economic growth; compensate for market mechanisms are inadequate for economic growth has created a stable social environment; fluctuations in the economic cycle with the \\2, China's current social security system in a series of problems, must be reformed. From the nature point of view, the essence of corporate security has not been fundamentally changed; funding instruments to soften the social insurance fund, insurance coverage is narrow; lack of standardized management of social insurance; various security system is still imperfect. Perfection of Social Security System in basic objectives are: to establish independent enterprises and institutions, diversified funding sources, security system standardization, management service to the community of the social security system. Construction of the multi-level social security system should be three-pronged approach: Through the introduction of social security tax, the establishment of the social insurance system, strengthen the social insurance basic security functions; encourage the development of enterprise supplementary insurance, commercial insurance and self-insurance accumulate personal savings to build supplementary insurance system; transfer payments through the specification, the implementation of social relief and social welfare, improve the social assistance system; 3, social security tax is a kind of standardization and systematization of financing. Most of the world to establish a national social security system are the introduction of a social security tax. This means of financing social security taxes can be a good use of tax mandatory, fixed characteristics for the social security system in a timely manner, stable, full, standardized raise?

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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