How to set up VPN over SSH in Linux
The best solution I have seen so far :)
http://xmodulo.com/how-to-set-up-vpn-over-ssh-in-linux.html
if you are in Mac, just install sshuttle by executing "pip install sshuttle"
https://github.com/apenwarr/sshuttle
Next, it is simple, just execute
sudo sshuttle -r root@ip_proxy_server 0.0.0.0/0 --dns
References