Research On The Collection Of Social Insurance Model

Since the nineteen eighties metaphase, China has established the social insurancesystem of endowment insurance, medical insurance, unemployment insurance, industrialinjury insurance, maternity insurance. At present, the basic old-age insurance and basicmedical insurance has covered, other social insurance also steadily, the social insurancesystem has been initially established. The collection construction is the important link ofthe social insurance system of social insurance, but also social insurance system will beimplemented and sustainable conditions. Therefore, the establishment of a standardizedoperation, efficient management, collection of powerful social insurance collection mode,has become an important content of perfecting the social insurance system. However,collection and payment of social insurance premiums specified in1999the State Councilpromulgated the " Provisional Regulations on collection and payment of social insurancepremiums ":" the collecting agencies of social insurance premiums shall be prescribed bythe provinces, autonomous regions, municipalities directly under the Central People’sgovernment, can be collected by the tax authorities, or by the administrative department oflabor security in accordance with the provisions of the State Council set up the socialinsurance handling institutions (hereinafter referred to as social insurance agencies)collection." This provision is recognized and legitimized two Yuan of collection pattern ofcoexistence of tax authority and the social insurance agency. But after10years ofdevelopment, the promulgation and implementation of " social insurance law " until2011two Yuan of this unique collection pattern has not yet to break, in contrast, defects in modehas become increasingly prominent, seriously affected and restricted the sound and perfectthe legal system of social insurance in china. The author from the disadvantages of oursocial insurance premium collection mode characteristic as the breakthrough point,avoiding the interference of departmental interests, completely from the view of third party,with many years of audit supervision and inspection results, in-depth analysis of local taxauthority unified collection and payment of social insurance premiums of the pipe into the more than8years in Yunnan, the achievement of management mode and the existingproblems, summarize the successful experience and find the existing problems, put forwardthe implementation of local tax authority unified collection and payment of social insurancepremiums mode policy recommendations in the national scope, hoping to provide somereferences for the relevant departments and the leadership decision-making.