2011-1-16 8: 52 Yao Da, Zhong and Xiao Zi I want to correct my mistakes.
This paper reviews and summarizes the relevant research on social security tax under the background of time, and looks for internal logic in the research results of different periods. On the one hand, it reviews the literature that demonstrates the necessity of social security tax, and combs the optimal social security tax design proposed by contemporary western literature; On the other hand, it focuses on the domestic literature on social security tax. This paper discusses the necessity and feasibility of levying social security tax, and discusses the support and opposition of changing social security fee into tax. On this basis, the future research direction is summarized and put forward.
Keywords: social security tax; Social security fee; Literature review
The collection of social security tax should adapt to a country's national conditions, economic development level and times, and related research literature also reflects 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 social security tax is the best way to raise funds, to what extent social security tax should be the best, and how to reform social security tax to achieve the best. At this stage, the focus of domestic research in China is 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.
First, the status quo of foreign research
(A) the early study of the social security system
The early research first involved the study of social security system, and the emergence of western social security theory experienced a development process from denying social relief to advocating social welfare thought. Classical economists in Britain and France 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, and they think that social security has caused great harm to its envisaged beneficiaries, and this system has weakened the individual's enterprising and self-improvement spirit. On the other hand, the German historical school advocates the social security thought of national welfare, and the representative figure is Lu Qiao.
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 widow's 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 deductive theory of social necessity. In his view, before distribution, the consumption of production materials, the expansion of production and the reserve fund or insurance fund to cope with unfortunate accidents and natural disasters must be deducted from the total social products. Marx's theory of necessary deduction laid a 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 long been the theoretical basis for the existence of social security system. Keynes believed that in order to stimulate demand, the government should directly organize public projects, expand social welfare facilities, increase consumption tendency, and achieve full total demand and full employment. Therefore, social security occupies a very important position. By raising social security funds and developing social welfare, total demand can be expanded and macroeconomic balance can be achieved. At the same time, he raised the issue of social security tax and suggested a progressive tax system. After World War II, Keynesian theory provided a theoretical basis for levying social security tax and establishing welfare state and national public policy. Keynes's thought was later adopted by the United States, Britain and many other countries, especially the plan put forward by beveridge (1942), which advocated the establishment of six principles of social security system and the implementation of 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 "welfare economics and medical insurance with uncertainty", which raised the problems 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. T~J200 1 Nobel Prize winner and American economist akerlof 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 to increase national welfare, in addition to increasing national income, we can also achieve this goal by ensuring the fairness of income distribution. He advocated that the state should redistribute or redistribute through tax intervention. We should increase the absolute share of the real income of the poor and increase social welfare without reducing the gross national income. On this basis, he put forward the theory of transfer payment and partial social welfare, which had an important impact on the social security of welfare countries and the introduction of social security tax. 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 Swedish welfare system, which advocates expanding public sector and implementing income redistribution policy.
(B) Contemporary social security tax research
In recent years, with a series of problems in the collection and implementation of 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 results.
1. Research on whether social security tax is the best way to raise funds. Stephen
Nicole (1997) thinks that the high unemployment rate is directly related to the generosity and unlimited 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 there are some disadvantages in social security tax itself, which makes it unfair for employers and employees to levy taxes repeatedly with other taxes. Because the social security tax law stipulates that the tax burden is shared by both employers and employees, the employer's part can be deducted before the enterprise income tax, while the employee's part can't be deducted before the personal income tax, which causes the problem of unfair tax burden. Therefore, it is suggested that 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 unfair tax burden.
2. Study 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 phased social security system, social security will affect people's economic and reproductive decisions, thus affecting the population structure and labor market, lowering the social security tax base and reducing long-term social security payments. In this case, the government often chooses to increase the social security tax rate to meet the demand 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 perfecting 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 decreasing range, and turn it into a progressive salary income tax, or replace the salary tax with income tax and general budget funds. Alison (female name)
Chopel, Nozomu Kuno and Sven StEinmo(2005) advocated a certain degree of reform of the social security system: as far as China's reality is concerned, the welfare benefits of the old-age 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, such as raising children, repaying loans, paying taxes and so on. This group needs decompression; In addition, the number of other groups has increased (such as single mothers, homeless people, etc.). ) also need more help from the government; However, in recent years, the government's fiscal deficit has increased sharply, so 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 social security tax in China 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 relevant systems.
1. Study 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 make people feel a sense of security about their future expectations, which will inevitably stimulate consumption and promote economic development. Ma Jie (200 1) thinks that social security system is a public product, which will produce external positive effects. Therefore, supply and demand cannot be regulated by the price system, and this product should be produced and supplied by the government. When people consume this public product, like other public products, there are hitchhikers. Therefore, social security funds need to be raised by tax means. Huang Xuming (200 1) believes that after China's entry into WTO, levying social security tax will be beneficial to the 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 and management, giving full play to the advantages of tax departments in collection and management experience, personnel quality and system is conducive to reducing financing costs. Wang hong Minhe Gao Xiaohui (2006) thinks that social security system is the core index of building a harmonious society, so "building a harmonious society" needs a good social security system. However, from the perspective 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 and the social environment is becoming more and more complete, which fully meets the conditions for levying social security tax. 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 workers' rights and interests and build a harmonious society. Levying social security tax is helpful to make full use of the government's administrative resources and improve the collection efficiency.
2. Support the study of social security tax. This view holds that there are many problems in the current social security fee system, and taxes should be used instead of 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 charging method 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 advocated levying social security tax, and the state should formulate unified standards for collection, management and adjustment. He believes that China has the basic conditions for levying social security tax, and it is necessary to levy a unified 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 the current social security fee collection and management system in China 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 security 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 by all members of society is strong, which leads to the contradiction between supply and demand, 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 problem of raising social security funds in China at present is the lack of clear legal basis, and the way of raising funds is mostly decided by local governments, which makes it difficult to achieve results; The financing mechanism is not standardized, the burdens of regions, departments and industries are different, the overall planning is narrow, the scope of social mutual assistance is small, multi-head management is self-supporting, there is no macro-control and supervision mechanism, and misappropriation and diversion occur from time to time. The contradiction between pay-as-you-go payment and aging society 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) believe that changing social insurance premiums into taxes is conducive 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 cautiously levying 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 (2002), a well-known economist and professor of Xiamen University, believes that it is not easy to determine an appropriate tax rate so as not to crowd out personal savings under the compulsory pension plan, when the pension fund gap is large, the coverage of pension insurance is not wide, the problem of population aging 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 level of basic social insurance 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 will inevitably expand and increase due to the increase of workload, and more funds are needed to compensate, and the tax cost will also rise accordingly; On the other hand, due to the weakening of the multi-sector mutual supervision mechanism of social security funds, the risk of the loss of social security funds will inevitably increase, and this risk can only be borne by the finance in the end. Xue Huiyuan (2006) thinks that although it is the general trend to change the social security fee into tax in China, in the long run, no one will deny the introduction of social security tax, and the time is not yet ripe at this stage, and there are still various concerns and doubts. This includes: whether the fee-to-tax reform will definitely increase the compulsion; After the fee is changed to tax, where will the newly established unified account model go? How to coordinate the contradiction between the fixity and unity of tax revenue at the present stage and the gradual reform of social security system and regional differences; How to realize the fair distribution of benefits from fee to tax: whether the material and social psychological basis for levying social security tax are available. Xu Yiqian and Feng (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 the social security fund in the form of social security tax, the tax design of social security tax is a huge and complex systematic project, which should be implemented after full and systematic analysis and demonstration, whether from the nature of social security fund or from the operability. Peking University Bai Jing (2006) pointed out: "Levying social security tax is a good way to raise social security funds, but at present, there are many restrictive factors in levying this tax in China, and there are no external conditions to ensure its normal operation. The urgent task at present is not to levy new taxes as soon as possible, but to create and improve relevant external conditions, that is, to create a good tax environment. "
4. Research against social security tax. Zheng Gongcheng (200 1) and other scholars believe that the social security mechanism and the national welfare mechanism are not the same thing, and the welfare provided by the state is the embodiment of the national function, which is consistent with the nature of taxation, while social insurance is the risk sharing among the insured, belonging to private goods, and the social security contributions for raising funds are expenses rather than taxes in nature; Social security contributions have to be paid, which is contradictory to the unpaid nature of taxes; At present, the payment method adopted by social security payment is mandatory and fixed, and there is no need to levy social security tax; The publicity 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 backstage to the front desk, and the state will change from the indirect responsibility subject of social insurance, especially endowment social insurance, to the direct responsibility subject, increasing the financial burden. Zheng Bingwen (2007) demonstrated the disadvantages of "changing fees into taxes" from the following three aspects: First, the national social security system should adopt the tax payment method.
System, and China's social security coverage is small, it is impossible to establish a national 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. Second, due to the great differences in the level of regional economic development in China, if the tax sharing 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 system of combining unified accounts with accounts, in which individual account payment has a strong nature of personal savings, and its obvious return nature is just the opposite of 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, through the analysis of the transfer and destination of social security tax, it can be seen that levying social security tax has no substantive significance in solving the problem of raising social security funds. The current situation in China is that the burden on enterprises is already heavy and the labor force is extremely rich; Raising 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, levying social security tax will make the wage level drop, the labor demand shrink and the number of social security taxpayers 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 types of taxpayers levying social security tax at present are uncertain: the universality of tax is in contradiction with the fact that rural population cannot 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 taxable wages different, resulting in unfair tax collection; The scope of tax sources is unfair: taxing wages and salaries instead of capital gains makes payment out of touch with income, and it is difficult to achieve fair distribution of income because of 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 tax payment and imperfect social security legal system and financial system, China should suspend the collection of social security tax. Yan Sun (20 10) thinks that from the perspective of fairness, the implementation conditions of changing social security fees into taxes are not yet mature. At present, the main basis for advocating the levy of social security tax is that social security tax is conducive to international integration, achieving national overall planning, expanding coverage, changing the tax environment, and solving the problem of fee evasion. However, from the international trend, the practice and reform of social security taxes and fees around the world presents a process of "fee → tax → fee", but there is no trend of unified taxation. The reform of social security taxes and fees is not a simple problem of changing taxes to fees or fees to taxes. However, 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 levying 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 economic costs through taxation, and meeting economic and psychological needs through social security, so as to maintain the continued existence of this specific production relationship, which is the consistent interests of the government and workers, and also the theoretical basis for workers to consciously accept and pay taxes according to law. Regarding the question of whether the conditions for levying social security tax in China are mature at this stage, Li Nan (2005) thinks that the sustained growth of the national economy provides a rich and reliable tax source base for levying social security tax; The enhancement of people's awareness of social security provides a broad social foundation for levying 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; Foreign advanced experience can provide reference for the collection of social security tax. Yajun Gao (2006) discussed the tax basis of social security tax from the issues of enterprise income tax and individual income tax.
6. Based on the study of social security tax in developed countries, this paper puts forward some policy suggestions on levying social security tax in China. Ma Guoqiang and Gu Cheng (2002) analyzed the experience and lessons of levying social security tax abroad, discussed the related problems 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 collection; The second is the principle of reasonable collection; 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 special labor and social security courts in China, take compulsory judicial measures to recover social insurance premiums from enterprises that have not paid social insurance premiums, punish illegal acts that infringe workers' social security rights and interests, and make full use of judicial mechanisms to ensure the compulsory 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), centralized control (such as Britain) and centralized investment (such as Sweden). Among them, social partners and mutual aid system have different functions in different governance structures. Decentralized management is not suitable for the national conditions of China. 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 a greater role.
7. Research on tax design of social security tax. Liu Xiaobing (200 1) 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 by blindly emphasizing high welfare and high security level. Social security tax should adapt to social security projects and coverage, gradually expand from narrow to wide, gradually adjust the tax rate from low to high, and gradually expand the tax scale from small to large. Li Shaoguang (2004) made a theoretical analysis of 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 and management, we should rationally design taxpayers, tax basis, tax items, tax rates, tax categories and collection management measures, and need supporting reform measures to make them play a more powerful role. Li Maoxin, Lv Wenjing and Long (2006) believe that China's social security tax should adopt a mixed social security tax model, and taxpayers should include all working-class people in the country, and set different 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, with the development of China's economy and the improvement of income, the scope of social security tax collection will be continuously expanded, and farmers will be gradually included in the scope of social security tax collection 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, budget reform, tax system and wage system. Xiao Yutong (2006) pointed out that the social security tax should strengthen the social security legislation, and the social security tax should be linked to the price index to broaden the sources of social security funds.
Third, conclusion and further research direction.
Finally, the author will make a brief summary and expound several topics that may make significant progress in the field of social security tax research 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 which way is more suitable for the current social security system in China.
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 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 aspects: First, the analysis of social security tax should not 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 is difficult to draw a correct conclusion. A few economists have begun to use the general equilibrium analysis method to analyze social security tax, and there is still a lot of research work to be done in this respect. 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 costs and benefits of market, law and social security tax. Thirdly, we should strengthen the empirical research on social security tax, and only the results of empirical research can give us a profound and accurate understanding of the influencing factors of 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. This theoretical tool may be used in more research on social security tax in the future.
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 system and national conditions. For the study of China's social security tax, the future research focus may focus on the following aspects: 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 the local government, then only one local social security plan can be established, which will affect the redistribution of the national social insurance fund, 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, how to determine an appropriate tax rate will undoubtedly be a focus of academic research in the future, given that the insurance fund gap is large, the insurance coverage is not wide, the problem of aging population 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. 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 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 rural population be included in the scope of social security tax? Is it feasible and how to implement a security system that focuses on family security and combines family security with collective assistance? Finally, how do the legal and political factors in China affect the construction of social security tax system? How to regulate the behavior of relevant stakeholders through laws and systems? In the field of social security, where is the boundary between government and society? Wait a minute. How do elements affect the construction of social security tax system? How to regulate the behavior of relevant stakeholders through laws and systems? In the field of social security, where is the boundary between government and society? Wait a minute.