Research For The Present Situation,Problems And Countermeasures Of Employment Insurance For Disabled Persons In Guangdong Province

Disabled people are special hardship groups that need the whole society to care and help,and are the"barriers"of getting rid of poverty.They are also "short boards"for building a well-off society in an all-round way.We need to integrate disabled people into society and be suitably employed,so we can better guarantee the equal participation of disabled people in social life,letting them share the society's material and cultural fruition.As an important means of government macro-control and correcting market failures,the levying of Employment Pension for Disabled plays an important role in solving the employment and living problem of disabled people.In 2017,Guangdong Province announced and executed "the Implementation Measures for the Collection and Use of Employment Insurance for Disabled Persons in Guangdong Province" by the Department of Finance of Guangdong Province,the State Taxation Bureau of Guangdong Province,the Federation of Guangdong Disable People and Guangdong Provincial Local Taxation Bureau;the "new collection model" was put forward,which further improves the employment security policy for disabled people in Guangdong Province.The"new collection model"has made subversive reforms on the reporting methods and calculation methods of the main body of payment,and eliminated the past"nanny-style"disabled association employment service agencies to verify the collection model,and then turns into the current"self-declaration"model.This paper firstly understands the historical changes of the employment security policies for disabled people at home and abroad,and summarizes the characteristics of employment security work for the disabled.Based on this model,through town A of Foshan as an example,we compare the old and new collection models:it is found that procedural improvements in the intensity of collection,the accuracy of data indicators and the principle of equality of the new collection model are improved to a certain degree.The author comprehensively uses related theories such as public management and public sector economics,and uses qualitative research methods,quantitative analysis methods,empirical research methods,comparative analysis methods,questionnaire survey methods and other research methods to explain the advantages of the new collection model and its current status of implementation.Although the levy policy for the employment security of disabled persons has been continuously refined and refined,it has been found that the levy model still has problems such as lack of social responsibility of employers,underpayment,risk of unpaying and lack of substantial improvement in the quality of employment of disabled persons.In response to the above problems,the author further analyzes the reasons from the aspects of refining laws and regulations,"government failure",the principle of equality of public income,the resistance of employment of disabled persons and information dissemination;and propose countermeasures for policy optimization from the perspectives of optimizing the collection of quality and efficiency,stimulating the internal motivation of employers,and effectively ensuring the employment of disabled people.The innovations of this paper are mainly reflected in the following two aspects:(1)It's about the new policy.The "new collection model" in Guangdong Province started in 2017.Until now,we can't search any studies about the "new collection model" in CNKI net.So this paper is a frontier topic on taxation.(2)The data is informative.This paper list so much objective data,for example,the amount levied,levy,Coverage rate,unpaid data,coverage data,cost burden data,payment unit structure data,employment data for persons with disabilities.Thoroughly analyzes the problems and potential risks of the "new collection model" in Guangdong Province.