Abstract:

 Raising enough social security funds is a necessary condition for the existence and development of social security tax system. In order to construct a harmonious society, the premise is, in the process of establishing a social security tax with distinct Chinese characteristics, to perfect gradually our social security system so as to safeguard people' s basic conditions for survival. Social security tax is a kind of duty that takes the taxpayer' s income as the levy object, not only featuring general taxation but also possessing such characters as progressive reducing, just using for a special purpose, being compensable and redistribution, all of which are distinctly different from other tax items. The experiences of many foreign countries should be drawn of how they choose the mode of social security tax conforming to their situation, how to perfect the system continuously in practice, and how to make a research for. China has now had sound economic foundations. While people' s consciousness of social security reaches a sufficient level, the corresponding law condition is also provided with. All these supply China with the condition of levying social security tax. It is significant for establishing our social security tax system to follow such principles as the unity between rights and duties, reasonable tax burden, common burden, balancing equity and efficiency and just using for a special purpose. A suggestion should also be made to adopt the project mode of social security tax fitting our condition, by which, a determination is made to such basic factors as the taxpayer, levy object, basis of tax assessment, tax rate, tax deduction or allowance, etc. What' s more, a necessary regulation should be made of our existent systems of budgetary and income tax so as to successfully establish and actualize social security tax system.

Key words: social security; social mutual funds; social security tax; social security tax system