1, national welfare mode, the responsibility subject is the state, and the financing source is general tax (social security tax is not levied separately). The treatment is determined according to the needs of individuals and families, and has nothing to do with personal ability and tax payment.
2. Social insurance mode, the main body of responsibility is the employer and the employee, the source of financing is social insurance payment, and the treatment is determined according to the individual payment base and payment period, emphasizing the correlation between payment obligation and treatment enjoyment rights.
3, personal savings security system, the subject of responsibility is the individual, the source of financing is personal wage compulsory savings, the treatment depends entirely on the amount of personal savings and investment returns, emphasizing that the account assets of personal savings are owned by individuals and cannot be adjusted.
The orientation of social security system in China should be the second and third combination of the unified account model.
Extended data
Financing situation in China
China's social insurance fund-raising method implements partial accumulation system, that is, the combination of pay-as-you-go system and complete accumulation system. According to the relevant regulations, China's social insurance funds are raised by local tax authorities or social insurance agencies in the form of social insurance premiums, which puts forward clear requirements for different account setting and management when raising funds under different collection forms.
The current social security fund management system in China is a balance system. The financial accounts of the financial department, the income households and expenditure households of the social security department, and the standardization of the cash management process of the bank have formed effective mutual constraints. The reality is that most areas are short of financial funds and social insurance funds have surplus reserves.
Reference source? People's Network-Analysis on Deepening the Reform of Social Security Management System
Reference source? Baidu encyclopedia-social insurance fund