The Study Of Guangdong Province Social Insurance Premiums Collection Mode Adjustment

On28th October2010, the Seventeenth Meeting of the Standing Committee of theEleventh National People’s Congress passed People’s Republic of China SocialInsurance Law, which made relevant regulations for the collective management ofvarious types of insurance. However, the ownership of authority on social insurance hadnot been explicit indicated between the local tax departments and the community sector.In addition, there are many different viewpoints in academic circles, I suppose that it isnecessary and feasible to take the authority of social insurance collection back to socialsecurity department. Nowadays, the collective pattern of social insurance is "fullresponsibility levy land tax" in Guangdong province. This pattern conflicts with manyprovisions of social insurance law. Therefore, in order to avoid competition of authorityamong the departments and also ensure the collective authority operating smoothly andefficiently, the social insurance department should withdraw the power of socialinsurance collection as soon as possible.After confirming social insurance department having the authority of collection, Iconsider that we should revise a series of original regulations and implementationdetails including Guangdong Province Collection of Social Insurance Approach,Guangdong Province Collection of Social Insurance Audit Approach and so on, that isto say, abolishing the inappropriate rules and establishing the suitable regulations.Moreover, we should take this opportunity to confirm the legal responsibility and legal liability of social insurance and the corresponding measures should be taken.Furthermore, we should reestablish the collection in terms of system, method andsupervision to eliminate path dependence and dribbling and set up a new socialinsurance system of Guangdong Province from the top design.