Study On The Legal Problems Of Social Insurance Premiums Collection By Tax Authorities

Constructing of socialist market economy in China, building a well-off society in an all-round way, realizing the Chinese Dream of great rejuvenation of Chinese nationality, all requires to establishing a perfect social insurance system. Among it, setting up a unified, standard, stable, efficient and reliable social insurance fund raising mechanism and management mechanism, to ensure social insurance funds developing and growing steadily with the sustained, stable and healthy development of economy and society, is the top priority of the establishment and perfection of China’s social insurance system. The social insurance fund raising mechanism in China has experienced the process from social insurance agencies collecting social insurance premiums to tax authorities gradually participating in social insurance premium collection, and therefore it forms the system with binary collecting institutions simultaneously of both tax authorities and social insurance agencies. The collection of social insurance premiums by tax authorities has made great contributions to China’s economic and social development and social harmony and stability, as well as to the social insurance undertakings which relate to people’s livelihood. Along with the construction of social insurance system that generally benefits both urban and rural, governments at all levels would pay more attention to ensuring and improving people’s wellbeing, and strengthen the depth and intensity of social insurance system construction. As one of the collecting institutions of social insurance premiums, tax authorities would face unknown new situations and tasks in the process of social insurance premiums collection. But influenced by the factors of binary collecting and managing institutions of social insurance premiums and legislation flaws of Social Insurance Law, in the practice of social insurance premiums collection, tax authorities still face legal problems such as the legal status of main collecting institutions is undefined; there are much more authorized clauses than rigid powers and duties clauses which causes weak practical operability; the law enforcement inspection powers, administrative punishment powers and arbitrary administrative execution powers are vague; unperfected mechanisms and systems, etc., these problems become the bottleneck in social insurance premiums collection by tax authorities. Therefore, on the national level, we shall further improve the collection and payment legislation top-level design of social insurance premiums, actively learn from advanced foreign experiences in legislation, issue detailed rules for the implementation of Social Insurance Law as soon as possible, improve the level of legislation, strengthen operability of legal systems, clarify tax authorities as the main collecting institutions of social insurance premiums, norm all the specific collection and payment management links, realize standardization, legalization and scientific of social insurance premiums collection by tax authorities, and establish a collection, payment and management system of social insurance premiums which adapts to the present situation. For tax authorities, we shall make full use of existing laws and regulations, intensively study relevant laws and regulations of social insurance premiums collection, enforcing administrations, collecting fees and carrying out management by laws and regulations, overcome the current difficulties, actively carry out functions of main collecting institutions authorized by law, give full play of main collecting institutions’ role, find out problems and puts forward improvement measures in practice, and make positive contributions to the further improvement of China’s social insurance legal system and the healthy development of social insurance undertakings.