2011-1-16 8: 52 Yao Jinren printed large, medium and small, and I want to correct it.

This paper reviews and summarizes the relevant research on social security tax in the context of time, and seeks the internal logic among the research results in different periods. On the one hand, it reviews the literature that demonstrates the necessity of social security tax, and sorts out the optimal social security tax design proposed by contemporary western literature; On the other hand, it focuses on various domestic literature on social security tax. This paper discusses the necessity and feasibility of levying social security tax, and discusses the supporting and opposing opinions of changing social security fees into taxes; On this basis, the further research direction in the future is summarized and put forward.

Keywords: social security tax; Social security fee; literature review

The collection of social security tax should be adapted to a country's national conditions, economic development level and times, and related research documents also reflect this feature. The early research abroad is mainly reflected in the research on the significance of social security tax, while the contemporary research is mainly reflected in whether the social security tax is the best financing method, to what extent the social security tax should be the best, and how to reform the social security tax to achieve the best. At this stage, the focus of domestic research in China is on whether social security tax should be levied, whether the conditions for levying social security tax are mature at this stage, how to design the tax system after levying it, and how to improve relevant systems.

First, the status quo of foreign research

(A) the early study of the social security system

Early research first involves the study of social security system, and the emergence of western social security theory has experienced a development process from denying social relief to advocating social welfare thought. British and French classical economists denied the social relief system, and then German historical school, socialist political economy, welfare economics and Keynesianism all discussed the foundation and significance of the existence of social security tax from different angles.

1, British and French classical economists deny the role of social relief system, they think that social security has caused great harm to the beneficiaries it envisages, and this system has weakened the spirit of individual enterprising and self-reliance. On the other hand, the German historical school advocates the social security thought of national welfare, and its representative is Lujo.

Brentano( 1892) and others believe that any goal that an individual can't achieve or can't achieve smoothly should be accomplished by the state. The state must enact labor insurance law and widows' relief law to improve social welfare and implement social reform.

2. Marx (1885), the founder of socialist political economy, put forward the necessity of setting up social security fund from the perspective of social necessary deduction theory. He believed that the consumed means of production, the expanded production and the reserve fund or insurance fund to cope with unfortunate accidents and natural disasters must be deducted from the total social product before distribution. Marx's necessary deduction theory established the guiding ideology for the social security practice in later socialist countries.

3. The theory of state intervention in economy put forward by Keynes (1933) in General Theory has been the theoretical basis for the existence of social security system for a long time. Keynes believed that in order to stimulate demand, the government should directly organize public projects, expand social welfare facilities, increase consumption tendency, and achieve sufficient total demand and full employment. Therefore, social security occupies a very important position. By raising social security funds and developing social welfare, the total demand can be expanded and the macroeconomic balance can be achieved. At the same time, he raised the issue of social security tax and suggested implementing a progressive tax system. After the Second World War, Keynesian theory provided a theoretical basis for levying social security tax, establishing welfare state and national public policies. Keynes's thought was later adopted by many countries such as the United States and Britain, especially in the plan put forward by beveridge (1942) in Britain, which advocated the establishment of six principles of social security system to implement comprehensive social welfare. In order to ensure the implementation of the plan and raise the necessary social security funds, a complete social security tax system must be established. Arrow( 1963), an American economist, published The Welfare Economics of Uncertainty and Medical Insurance, which raised the issues of "adverse selection" and "moral hazard", enriched the theory of "market failure", and held that private insurance and commercial insurance could not guarantee social stability, so social security tax should be levied and national security should be implemented. Akerlof, the Nobel Prize winner in t~J200 1 year and an American economist, also demonstrated this view from the perspective of information asymmetry.

4. Welfare economics expounds the importance of social security from the perspective of maximizing individual utility. Pigou (1972) is the representative of this school. He believes that in order to increase national welfare, besides increasing national income, it can also ensure the fairness of income distribution to achieve this goal. He advocates that the state should intervene in redistribution or secondary distribution through taxation. We should increase the absolute share of the real income of the poor to increase social welfare without reducing the total national income. On this basis, he put forward the theory of transfer payment and some social welfare, which had an important impact on the social security and the levy of social security tax in welfare countries. Similarly, the Swedish school is also an important advocate of promoting the social security system, and Wicksell (1983), the representative of this school, expounded this idea. The economic system theory of "liberal social democracy" is the theoretical basis of Sweden's welfare system, which advocates expanding the public sector and implementing the income redistribution policy.

(B) Contemporary research on social security tax

In recent years, with a series of problems in the process of levying and implementing social security tax, there have been some new changes and adjustments in this field, mainly focusing on whether social security tax is the best way to raise funds, to what extent the social security system should protect citizens, and how to reform social security tax to achieve the best.

1, research on whether social security tax is the best way to raise funds. Stephen

Nickell( 1997) thinks that the high unemployment rate is directly related to the generous and unrestricted distribution of relief, so the social security tax rate should be reduced and the social security expenditure should be cut. James

E.Mc-Clure and T.Norman Van

Cott(2000) thinks that the social security tax itself has some disadvantages, which makes it unfair for employers and employees to be taxed repeatedly with other taxes. Because the social security tax law stipulates that the tax burden is borne by both employers and employees, the employer's part can be deducted before the enterprise income tax, while the employee's part cannot be deducted before the individual income tax, which causes the problem of unfair tax burden. Therefore, it is suggested that the social security tax can be replaced by taxes that will not produce unfair tax burden (such as state or local income tax) or taxes with less unfair tax burden.

2. Research on the degree of social security system. Rodrigo

A.Cerda(2005) discussed that the blind pursuit of social equity and neglect of social efficiency in the social security system will inevitably lead to the unsustainability of the system, and held that under the installment social security system, social security will affect people's economic decision-making and reproductive decision-making, thus affecting the population structure and labor market, reducing the social security tax base and reducing the long-term social security payment. In this case, the government often chooses to increase the social security tax rate to meet the needs of social security funds, and the increased tax rate will affect people's economic and reproductive decisions, resulting in a vicious circle, which will eventually lead to the unsustainability of this security system.

3. Research on how to improve the social security tax system. Joseph A. Pechman (1994) suggested that the salary tax reform in the United States should completely abolish the upper limit of salary income, reduce its diminishing nature, and turn it into a progressive salary income tax, or replace the salary tax decision with income tax and general budget fund. Alison

Chopel, Nozomu Kuno and Sven StEinmo(2005) advocated that the social security system should be reformed to some extent: as far as the reality of our country is concerned, the welfare benefits of the old-age care system are higher, even higher than the basic needs of the elderly, which is inconsistent with the current situation of the elderly; At this time, the working group is under great pressure in all aspects, and needs to raise children, repay loans, pay taxes, etc. This group needs to decompress; In addition, the increase in the number of other groups (such as single mothers, homeless people, etc.) also needs more help from the government; However, the government's fiscal deficit has increased sharply in recent years, and it is necessary to reduce the government's financial burden. In this case, it is necessary to adjust the items and tax rates of social security tax to make it play a better role without increasing the burden on the government.

Second, the domestic research status

The research on China's social security tax began in the 1990s, and the issues debated by scholars mainly involve whether social security tax should be levied, whether the conditions for levying social security tax at this stage are mature, how to design the tax system after levying it, and how to improve the relevant systems.

1, research on the urgency, necessity and significance of levying social security tax. Qu Shunlan (200 1) believes that a sound social security system is the inherent requirement of the market economy system and the "stabilizer" and "safety net" of the market economy. Levying social security tax can give people a sense of security for their future expectations, which will inevitably stimulate consumption and promote economic development. Ma Jie (200 1) thinks that the social security system is a kind of public product, which will produce external positive effects. Therefore, the supply and demand cannot be regulated by the price system, and this product should be produced and supplied by the government. People have the same situation of hitchhiking when consuming this public product as other public goods. Therefore, social security funds need to be raised by tax means. Huang Xuming (200 1) thinks that after China's entry into WTO, levying social security tax is conducive to international integration, fair competition between domestic and foreign-funded enterprises, building people's confidence in social security, stimulating consumption and promoting economic development. Pang Fengxi (200 1) and other scholars believe that as a means of raising social security funds, the mandatory and normative nature of social security tax is conducive to strengthening the collection of funds; The implementation of budget management with two lines of revenue and expenditure is conducive to ensuring the safety of social security funds; In the process of tax collection, giving full play to the advantages of tax departments in collection and management experience, personnel quality and institutional system is conducive to reducing the cost of financing. Wang Hongmin and Gao Xiaohui (2006) believe that the social security system is the core index of building a harmonious society, so "building a harmonious society" requires a good construction of the social security system. However, judging from the situation of China's economic and social development, the lack of funds is the main factor restricting the development of this system. Therefore, in order to build a harmonious society, it is particularly urgent to raise social security funds, that is, it is urgent to levy social security tax and establish a scientific and reasonable tax structure. Wang Jidong (2006) thinks that levying social security tax can not only ensure the stable source of social security funds, but also strengthen the social legal status of social security funds. At present, China's tax sources are sufficient, the social environment is becoming more and more complete, and the conditions for levying social security tax are fully met. The Social Security Law should be promulgated as soon as possible, so that there are laws to follow. Zhang Junfang (2006) pointed out that levying social security tax is a necessary condition to protect the rights and interests of employees and build a harmonious society. Levying social security tax will help to make full use of the government's administrative resources and improve the collection efficiency.

2. Research on supporting social security tax. This view holds that there are many problems in the current social security fee system, and taxes should be used to replace fees. Huang Gangping (2000) believes that the key to expanding domestic demand is to establish and improve the social security mechanism. However, the current method is not conducive to the development of social security because of the lack of rigid constraints, and the way of raising fees has not adapted to the requirements of economic system reform. Levying social security tax is beneficial to the benign operation of social security mechanism. Hu Angang (200 1) is the main representative who advocates levying social security tax in China. He advocates levying social security tax, and the state should formulate unified standards, uniformly collect, uniformly manage and adjust the use. He believes that China has the basic conditions for levying social security tax, and it is necessary to levy a unified and compulsory social security tax as soon as possible, and puts forward some policy suggestions for levying social security tax. Xu Juan and Wang Shuai (2005) believe that the current social security fund is levied in the form of fees, which leads to the lack of stability of the social security fund, and it is the general trend to levy social security tax as soon as possible. Mao Jianping (2006) believes that China's current social security fee collection and management system has exposed many drawbacks and problems. The state's investment in social security is insufficient, the fund gap required for social security is large, the coverage is narrow, and the level of protection is low. Zhuo Wang (2006) believes that the total amount of social security funds is small, and the coverage is narrow, while the demand for social security funds from all members of society is strong, which leads to the contradiction between supply and demand, and the collection of social security funds is not mandatory, and the collection and management efficiency is low. Run Xiaoli (2006) pointed out that the main problems in raising social security funds in China at present are the lack of clear legal basis, and the methods of raising funds are mostly decided by local governments, which is difficult to achieve results; The fund-raising mechanism is not standardized, the burden varies among regions, departments and industries, the overall planning is narrow, the scope of social mutual assistance is small, the multi-head management is self-supporting, and there is no macro-control and supervision mechanism, so crowding and misappropriation occur from time to time. The contradiction between pay-as-you-go generation payment and social aging has not been fundamentally changed, and the rights and obligations of participating in insurance are not transparent enough, which affects the enthusiasm of participating in insurance. As far as the benefits of levying social security tax are concerned, Chen Cheng and Deng Qian (2008) think that changing social insurance premium into tax is beneficial to raising social security funds. Because of its high legal level, strong authority, openness, fairness and timeliness and stability of organizational income, it is conducive to promoting social horizontal fairness to a certain extent and preventing the gap between the rich and the poor from further widening in China.

3. Research on being cautious about social security tax. This view holds that although it is the general trend to change social security fees into taxes, China does not yet have the conditions to levy social security taxes. Judging from the expectation of tax function, Ma Jie (200 1) proposed that although it is imperative to change fees into taxes, the expectation of "changing fees into taxes" should be lowered. Deng Ziji (2002), a well-known economist and professor of Xiamen University, thinks that it is not easy to determine an appropriate tax rate so as not to crowd out the personal savings under the compulsory pension plan under the circumstances that the pension fund gap is large, the coverage of pension insurance is not wide, the problem of aging population will gradually reach its peak in the next two or three decades, the accumulation of pension funds in various provinces and cities is uneven, and the basic social insurance level varies greatly from place to place. Zhu Zhiqiang (2004) thinks that whether to levy social security tax should be carefully considered, because if the fee is changed to tax, on the one hand, the scale and staffing of tax authorities are bound to expand and increase due to the increase of work burden, and more funds are needed to compensate, and the tax cost will rise accordingly; On the other hand, due to the weakening of the previous mechanism of multi-sector mutual supervision of social security funds, the risk of the loss of social security funds will inevitably increase, and this risk can only be borne by finance in the end. Xue Huiyuan (2006) thinks that although it is the general trend to change social security fees into taxes in China, no one will deny levying social security taxes in the long run, the time is not yet ripe at this stage, and there are still various concerns and doubts. This includes: whether the change of fees to taxes will definitely increase the compulsion; After the fee is changed to tax, where should the newly established unified account model go? How to coordinate the contradiction between the fixity and unity of tax revenue and the gradual reform of social security system and regional differences at this stage; How to realize the fairness of interest distribution from fee to tax; Whether the material basis and social psychological basis for levying social security tax are available. Xu Yiqian and Feng Lixia (2006) also put forward a similar view that social security tax should be treated with caution. It is considered that although it is a reasonable and inevitable choice to co-ordinate social security funds in the form of social security tax, both from the perspective of the nature of social security funds and from the perspective of operability, the tax design of social security tax is a huge and complex systematic project, and it should be fully and systematically analyzed and demonstrated before it can be implemented. Peking University Bai Jing (2006) pointed out: "Levying social security tax is a good way to raise social security funds, but there are many restrictive factors in levying this tax in China at present, and there are no external conditions to ensure its normal operation. At present, the urgent task is not to introduce new taxes as soon as possible, but to strive to create and improve relevant external conditions, that is, to create a good tax environment. "

4. Research on the objection to social security tax. Zheng Gongcheng (200 1) and other scholars think that social security mechanism and national welfare mechanism are not the same thing, and the welfare provided by the state is the embodiment of national functions, which is consistent with the nature of tax, while social insurance is the risk sharing among the insured, which belongs to private goods, and the social security contributions for financing it are fees rather than taxes in nature; Social security contributions are paid, which is contradictory to the unpaid nature of taxes; At present, the payment method adopted by social security payment has the characteristics of mandatory and fixed, so there is no need to levy social security tax; The public nature of social security tax is incompatible with the private nature of individual accounts in the partial accumulation system implemented in China; After the fee is changed to tax, the state finance will move from the background to the front desk, and the state will change from the indirect responsibility subject of social insurance, especially the endowment social insurance, to the direct responsibility subject, which will increase the financial burden. Zheng Bingwen (2007) demonstrated the disadvantages of "changing fees into taxes" from the following three aspects: First, the universal social security system should adopt tax payment.

System, and China's social security coverage is small, it is impossible to establish a universal system. Adopting the payment system can strengthen the incentive function of individual payment, prevent moral hazard, stimulate the enthusiasm of social members to participate in insurance, and expand coverage at the same time. Second, due to the great differences in the level of regional economic development in China, if the tax payment system is adopted, the effect of equality between the rich and the poor will reduce the enthusiasm of developed regions to pay social security contributions, and moral hazard will make it difficult to improve the overall level. Third, China implements the unified account system, in which the personal account contribution has a strong personal savings nature, and its obvious return nature is just the opposite of the tax nature. If the fee is changed to tax, it will have a serious conflict with the institutional structure. Therefore, the key to the quality of the social security system lies in whether the design of the social security system itself conforms to the national conditions, rather than the question of fees or taxes. Li Jie, Li Mingming, Liu Jun (2007) From the perspective of economic benefits of social security tax, we can see from the analysis of social security tax transfer and destination that levying social security tax has no substantive significance in solving the problem of raising social security funds. At present, the situation in China is that the burden on enterprises is already heavy and the labor force is extremely rich; Increasing the tax rate will do great harm to the social security tax base. According to Laffer's theorem, in the case of inflexible labor supply, the introduction of social security tax will make the wage level drop continuously, the demand for labor force shrink continuously, and the number of social security taxpayers will decrease. As a result, the social security tax rate remains high and the social security fund gap is getting bigger and bigger. In addition, Wu Yimin (2007) studied the tax design of social security tax, and thought that the category of taxpayers who levy social security tax at present is uncertain: the universality of tax is contradictory to the fact that the rural population can not be included in the scope of social security tax, and the wages of some civil servants and employees of state-owned enterprises are not included in the social security system, which makes the taxable wages different, resulting in unfair tax collection; The scope of tax sources is unfair: the taxation of wages and salaries instead of capital gains makes the payment out of touch with the income, and it is difficult to realize the fair distribution of income due to its retrogression; The existing insurance payment rate in our society is high, which makes the initial starting point of social security tax high and heavy; Due to people's weak awareness of paying taxes, imperfect social security legal system and financial system, social security tax should be suspended in China. Yan Sun (20 10) thinks that the implementation conditions of changing social security fees into taxes are not yet mature from the perspective of fairness. At present, the main basis for advocating the levy of social security tax is that social security tax is conducive to international integration, realizing national overall planning, expanding coverage, changing the tax environment, and solving the behavior of stealing and leaking fees. However, from the international trend, the practice and reform of social security fees and taxes in the world presents a process of "fees → taxes → fees", but there is no trend of unified taxation. The reform of social security taxes and fees is not a simple question of changing taxes to fees or fees to taxes. However, judging from the actual mode of China's social security system itself, the way of raising social security funds is only one of the means, and it cannot completely eliminate and improve the institutional differences of China's social security. Therefore, we should think rationally about collecting social security tax from a fair perspective.

5. Feasibility study on levying social security tax. Qu Shunlan (200 1) proposed that raising social security funds through taxation, paying the economic price by paying taxes, and meeting the economic and psychological needs through social security, so as to maintain the continued existence of this specific production relationship, which is the common interest of the government and workers, and also the theoretical basis for workers to accept and pay taxes consciously according to law. On the question of whether the conditions for levying social security tax in China are mature at this stage, Li Nan (2005) believes that the sustained growth of the national economy provides a rich and reliable tax source base for levying social security tax; The enhancement of the masses' awareness of social security provides a broad social foundation for the levy of social security tax; The sound collection and management means and strict tax laws and regulations of tax authorities provide high administrative efficiency for the collection of social security tax; The advanced experience of foreign countries can provide reference for the collection of social security tax. Yajun Gao (2006) started with the problems of enterprise income tax and individual income tax, and discussed the tax system basis of social security tax.

6. On the basis of studying the social security tax in developed countries, this paper puts forward some policy suggestions on the collection of social security tax in China. Ma Guoqiang and Gu Cheng (2002) analyzed the experience and lessons of levying social security tax in foreign countries, and discussed the relevant issues of social security in tax design, and put forward the theoretical basis and principles to be followed in levying social security tax in China. Gao Zhen (2002) proposed that the following basic principles should be established in the construction of social security tax in China: first, the principle of comprehensive levy; The second is the principle of reasonable levy; Third, the principle of corresponding burden and income; The fourth is the principle that the state, the collective and the individual share the burden. Li Wei and Zhou Shi (2008), through the study of American social security legislation system, put forward that we can learn from the special court trial methods commonly implemented abroad, establish a special labor and social security court in China, take compulsory judicial measures against enterprises that fail to pay social insurance premiums to recover social insurance premiums, punish illegal acts that infringe workers' social security rights and interests, and make full use of judicial mechanisms to ensure the mandatory role of social security law enforcement. Zheng Bingwen (2009) proposed that the legal organization forms of social security funds can be divided into three types: decentralized management (such as France), central control (such as Britain) and central investment (such as Sweden). Among them, social partners and mutual aid system have different roles in different governance structures. Decentralized management is not suitable for China's national conditions. Central control and central investment are important reference systems to choose from. In the management of social security funds in China, the state should play more roles.

7. Research on tax design of Social Security Tax. Liu Xiaobing (200 1) has designed the taxpayer, taxpayer, tax rate and collection management of social security tax in China on the basis of analyzing the actual situation in China. Zhao Yan (2003) proposed that the levy of social security tax is a gradual process, and the final result must achieve the principle of giving consideration to efficiency and fairness. There is no way out if we blindly emphasize high welfare and high security level. The social security tax should be adapted to the social security items and coverage, gradually expanding from narrow to wide, gradually adjusting the tax rate from low to high, and gradually expanding the tax scale from small to large. Li Shaoguang (2004) theoretically analyzed the social security tax, and tried to put forward some suggestions with policy significance, such as fund accumulation system. Ye Dan (2005) pointed out that the design of social security tax should be suitable for a series of realistic national conditions such as China's economic development, national financial resources and workers' income level. According to the principles of universality, fairness, reasonable burden, step by step and separation of collection, management and use, the taxpayer, tax basis, tax items, tax rate, tax category attribution and collection management measures are designed reasonably, and supporting reform measures are needed to make them play a more powerful role. Li Luanxin, Lv Wenjing and Long Limei (2006) believe that China's social security tax should adopt a mixed social security tax model, and taxpayers should include all wage earners in the country, and set different differential tax rates according to different insurance items. Huang Junjie (2006) proposed that when designing social security tax, the scope of collection should be relatively narrow, and farmers should not be included in the ranks of taxpayers in the near future. Instead, the scope of collection of social security tax should be continuously expanded with the development of China's economy and the improvement of income, and farmers should be gradually included in the scope of collection of social security tax when conditions are ripe.

8. Research on supporting reform measures of social security tax. Zhang Qi (2005) thinks that China should speed up the construction of social security legal system and establish social security budget system when levying social security tax. Yan Xiaoli (2006) pointed out that it is imperative to levy social security tax, and at the same time, it is necessary to reform the social security system, fiscal budget reform, tax system and wage system. Xiao Yutong (2006) pointed out that social security tax should strengthen social security legislation, social security tax should be linked to the price index, and the sources of social security funds should be broadened.

Third, conclusion and further research direction

Finally, the author will make a brief conclusion and expound several topics in the field of social security tax research that may make significant progress in the next few years. Throughout the literature of different periods, its research has obvious characteristics of the times, that is, it should adapt to a country's national conditions, economic development level and the times in which it is located, rather than the same. At present, most developed countries have entered an aging society. With the increasing social security expenditure, many countries have fallen into a "welfare crisis". The high unemployment rate is directly related to generous and unrestricted relief. At this time, the research focus is more on how to design the optimal tax rate, how to appropriately reduce the social security tax rate, cut social security expenditure, and reduce the burden of the working class.

At present, China is about to enter an aging society, and the relevant research focuses more on how to establish a social security network suitable for China's national conditions, how to improve relevant laws, and how to support relevant measures. The focus of the "tax dispute" is just which way is more suitable for China's social security system at present.

Since the 1960s, thanks to the vigorous development of statistics and computer technology, the research on social security tax has made rapid progress, the adopted estimation methods and measurement models have been constantly updated, and the influence of research scope and achievements has been expanding day by day. However, the theory of social security tax is still far from perfect. The theory of social security tax has not given clear and satisfactory answers to many practical problems, and economists have not reached an agreement on how to design the optimal tax system. The direction of further research in the future should be in the following areas: first, the analysis of social security tax should not only be based on "partial equilibrium" analysis, but should analyze the relationship between social security tax and other taxes from the perspective of "general equilibrium" equilibrium model, otherwise it will be difficult to draw correct conclusions. A few economists have begun to use the general equilibrium analysis method to analyze the social security tax, and there is still a lot of research work to be done in this area. Secondly, economists don't know much about how legal and political factors affect the collection effect of social security tax, so it is necessary to establish a comparative analysis framework to weigh the cost and benefit of market, law and social security tax. Third, we should strengthen the empirical research on social security tax, only the results of empirical research can let us have a deep and accurate understanding of the factors affecting social security tax. Finally, in recent years, the great development of incomplete contract theory as a thinking method and modeling means enables economists to study game problems from a brand-new perspective. In the future, more research on social security tax may use this theoretical tool.

Although the research on social security tax in the west has important reference value for whether and how to levy social security tax in China, there are still great differences between China's social security tax system and the western social security tax system due to the differences in systems and national conditions. For the study of social security tax in China, the future research focus may focus on the following areas: First, how to match the administrative power and financial power? At present, China implements a tax-sharing system. If the administrative and financial power belongs to local governments, then only a local social security plan can be established, which will affect the redistribution of national social insurance funds, and for a specific local government, it may mean an increase in financial risks. If the administrative power and financial power belong to the central government, it can ensure the need for redistribution across the country. However, under the circumstances that the insurance fund gap is large, the insurance coverage is not wide, the problem of population aging is gradually entering the peak period, the accumulation of endowment insurance funds in various provinces and cities is uneven, and the basic social insurance level varies greatly from place to place, how to determine an appropriate tax rate level will undoubtedly be a focus of academic research in the future. Secondly, how to coordinate urban and rural areas? In line with the dual economic structure, China's social security system also shows obvious dual characteristics. In cities, how does the social security tax bring all workers into the social security system? In rural areas, what is the fundamental reason for the lagging development of social security? How can the rural population be included in the scope of social security tax? Is it feasible and how to implement the security system that combines family security with collective assistance while the former is the main one? Finally, how do Chinese legal and political factors affect the construction of social security tax system? How to regulate the behavior of relevant stakeholders through laws and systems? Where is the boundary between government and society in the field of social security? Wait a minute. How does element affect the construction of social security tax system? How to regulate the behavior of relevant stakeholders through laws and systems? Where is the boundary between government and society in the field of social security? Wait a minute.