社会保障税的国际比较与启示(parison of social security tax and Its Enlightenment)
parison of social security tax and Its Enlightenment
parison and Enlightenment of social security tax 2008-12-20 15:15:20
In recent years, the central government has strengthened the adjustment of the economic structure, especially the adjustment of the state economic structure, and achieved initial results while strengthening economic macro control. But with the economic marketization reform, market structure and industrial structure adjustment, personnel structure must be adjusted accordingly, the emergence of a large number of laid-off workers and unemployed personnel, coupled with the aging population increasing, posed a serious challenge to China's social security system. At present, China's social security system is still very fragile, the lack of a strong guarantee for social insurance funds, laid-off workers in some cities and towns are not guaranteed basic living, and has e one of the social instability factors. To further standardize and perfect China's social security system, the key is to establish a stable and reliable mechanism for raising funds. Therefore, from the international experience through the introduction of social security tax is necessary, to promote China's social security financing reform pace.
First, the parison of social security tax
The social security tax is a kind of direct tax levied on the principle of benefit, which is paid by the taxpayer who receives certain e and is used for social insurance. This method first originated in the United States, currently the world's more than 90 countries have adopted the way of tax raising social security funds, due to the different historical conditions and the level of economic development, the social security tax system is not the same, the representative countries of the United States, Germany and britain.
(I) social security tax in the United states. The social security tax in the United States sets up the tax categor
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