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1、AbstractKnownas"socialsafetynet"or"shockabsorber",thesocialsecuritysystemofChinahasdevelopedintoasystemin60years,consistedmainlyoffivemajorinsurance,includingthepensioninsurance,industrialinjuryinsurance,unemploymentinsurance,medicalinsuranceandmaternityinsurancesince1951.Rec
2、entyears,withtheexpansionofthecoverage,socialsecuritysystemhascontributedalottoboththeurbanandruralresidents.Butastheslowdownofworldeconomydevelopment,thearrivalofagingsocietyinChina,thechangeofagestructure,socialsecurityfundsinChinaisnotenough,especiallywiththesocialsecurity
3、spendingpeak’sapproachingTheoriginalfee-collectionformhasnotbeenabletosatisfythegrowingdemandofthesocialsecurityfunds.Thetaxesformwithitscoerciveandnormativecanimprovethereliabilityofthecollection,sothepressureoflackinginfundcanbedecreasedtoacertainextent.Theimplementationofs
4、ocialsecuritytaxisimperative.Thefirstchapterofthethesisintroducesthebackground,significanceandresearchstatusathomeandabroadofsocialsecuritytaxresearch.Thesecondchapterreviewsthedevelopmentandchangesofsocialsecurityfund-raisingmodeinchina,explainstheproblemsthatthefee-collecti
5、onformhasmet,describesthedifferencesoffee-collectionformandtax-collectionform,analysesthenecessity,feasibilityofthisreform,andatlastdrawstheconclusionthatitisnecessaryandfeasibletocarryoutthesocialsecuritytax.Next,chapterthreeintroducestherelevantexperienceofforeignsocialsecu
6、ritytax.Chaptersfourandfivedesignthesocialsecuritytaxmodelfromthetaxpayer,base,items,ratesandbelonging.Bringforwardseveralsupportingmeasuresfromtheaspectsofsocialsecuritybudget,management,supervisionandfundinvestmentoperationstoensureasmoothtransitionandimplementationofthesoc
7、ialsecuritytaxreform.Keywords:SocialSecurityTax;SocialSecurityTaxReform;SocialSecuritySystemii目录第1章前言...................................................................................................................11.1研究背景及意义.................................................
8、................................................11.1.1研究背景..........
