Raising enough social security funds is a necessary condition for the existence and development of social security tax system.

Tax design and feasibility of China s collection of social security tax;

Analysis of the character and economic effect of the social security tax;

Research on Social Security Tax Including Tax on the Value-added Tax;

Analysis of China s charging social insurance tax;

So the suggestions are mode that some categories of taxes to the farmers should be abolished,land-use tax of town and building tax should be regulated and the social insurance tax for town and country should be improved.

Before the levy of the social welfare tax, social insurance tax can be levied uniformly by the local taxation institutions as the transition.

It is of important significance of attaching importance to and reasonably considering government s responsibility in the construction of social guarantee system under the background of the construction of new socialist countryside and the implementation of social construction goal based on people s livelihood proposed by the party s 17th session.

The perfection of the social guarantee system for the released people is very sig- nificant and urgent today.

Minimum subsistence allowance is a social guarantee system,when anyone can not maintain minimum subsistence,government would supply them the minimum subsistence.

The Research on China Urban Neo-poverty Population s Social Security System;

A brief account is given about the connotation of human resources development and the great significance of the social security system for promoting our human resources development.

The paper holds that the transition of the social security system from down payment to gradual accumulation requires the government to cover all the costs entailed.