On the Characters of Social Security Contributions

It is necessary to confirm the social duties and fund arrangement of the government for the establishment on the system of modern social security and sustainable development in our country. This paper argues the social security is the essential responsibility of the government, and social security contribution has all of the characters of tax. The government is the last role to exert the effect when there is a deficit to the social security fund, and the general tax is the direct fund’s source of social security in some countries, so the close relations between the contributions and benefits are the income strategy. Therefore the social security contribution is right the tax in nature whenever it is named fee or tax.