Research On The Problems And Countermeasures Of Disabled Employment Security Fund

The employment security fund system for the disabled is an important system to promote their employment and protect their rights.In September.2015,Administrative Measures for the Collection and Use of disabled employment security fund was issued,which improved the collection management procedures,and clarified that the collection department of the disabled employment security fund is the tax bureau nationwide,which changed the current situation of different collection departments and confused collection management.In recent years,the scale of the disabled employment security fund collected by the tax bureau is growing,and various problems are gradually exposed.I work in the front line of Wuhan tax system and directly participate in the management.I have a deep understanding of the problems in the current collection and management mode.Based on this,this paper takes the collection and management of the disabled employment security fund as the topic,and studies the collection and management of XX District Taxation Bureau of Wuhan in combination with the actual work.The framework and main contents of this paper are as follows:the first chapter is the introduction,including the background and significance of the topic,the analysis and research methods of the research status at home and abroad,and the innovative intention to elaborate the important significance of the collection and management of the disabled employment security fund;the second chapter expounds the relevant core concepts,supported by the tax compliance theory,tax informatization and new public service theory;the third chapter introduces the organization structure and operation process of the collection and management of the disabled employment security fund of the tax bureau of XX District of Wuhan;the fourth chapter analyzes the status,problems and causes of the collection and management of the disabled employment security fund of the tax bureau of XX District of Wuhan;the fifth chapter puts forward countermeasures and suggestions to improve the collection and management of the disabled employment security fund of XX District of Wuhan.It is found that there are a series of problems in the collection and management of the disabled employment security fund in XX District of Wuhan,such as the collection exceeding the burden of the employer,the low payment compliance,the low service levelof the tax authorities and the poor communication and coordination among the departments.These problems are mainly caused by the imperfect legal system,the defects of the collection and management mode,the low comprehensive quality of the tax cadres and the backward information construction.In view of the above problems,this paper explores some countermeasures and suggestions to improve the collection and management of the disabled employment security fund:improve the laws and regulations of the disabled employment security fund,expand the scale of fee reduction and preferential scope,improve the evaluation system,optimize the legal environment of collection and management;adjust the institutional setting,strengthen tax inspection,improve the comprehensive quality of tax cadres,optimize the collection and management mode;improve the assistance system for the disabled,and cultivate The employer's tax compliance awareness,improve the quality of public services;accelerate the construction of e-government,integrate the information resources of government departments,realize the deep integration of tax collection and management,and improve the level of information technology.The innovation intention of this paper is mainly reflected in three aspects:first the research perspective is relatively new.At present,the domestic research on the disabled employment benefits more focus on the hierarchical structure,capital management,usually from a macro perspective of the government,finance,or disabled persons'federation to talk about the disabled employment security system,from the microscopic Angle of research are more focused on the rights and interests of the disabled people with employment,improve the disabled employment security payments of tax collection and administration often only as a way of the disabled employment security management to carry out simple.Based on the perspective of collection and management practice,this paper has a strong pertinence.Second,the combined theory is relatively new.The disabled employment security fund that has been transferred to tax collection has a distinct "tax" feature.Based on the theory of tax collection and management,this paper combines the theory of tax compliance,tax informatization and new public service,and analyzes the problems and countermeasures of tax collection and management.Third,the data used is relatively new.In this paper,the collection and administration of employment security funds for the disabled in a grass-roots area is listed as the research object in combination with the actual tax work,and the new collection and administration data stored in the "golden tax phase ?" system from 2017 to 2019 are used.These data not only play an important supporting role in this research,but also have certain reference value to the relevant research in the academic circle.