Research On The Problems And Countermeasures Of Social Insurance Fee Collection Under The Background Of Tax Administration System Reform

The social security system is one of the most important social and economic systems in modern countries,and it is the system that guarantees people the lowest standard of living.The social security system includes four levels of social assistance,social insurance,social welfare and social relief,of which social insurance covers pension,medical care,work injury,unemployment,maternity,etc.It covers all aspects of the general public's health,old age and illness.Therefore,social insurance is the core content of social security.Social insurance premium is a sustainable and feasible source of funds for the social security system.If the collection of social insurance premium cannot be solved,the social security system will become a passive water.Therefore,the significance of studying the collection of social insurance premium is particularly important.China began to establish a social insurance system from the late 1980 s to the early 1990 s.Social insurance has been collected in the form of "fees".However,whether the social insurance premium(hereinafter referred to as the social insurance premium)is levied by the social insurance management institution or the tax department has been controversial.In July 2018,the general office of the CPC Central Committee and the general office of the State Council issued the "Reform Plan for the Tax Collection System of the State Administration of Taxation",which explicitly transferred all social insurance premiums such as basic old-age insurance,basic medical insurance,unemployment insurance,work injury insurance and maternity insurance to the tax authorities for unified collection starting from January 1,2019,ending the two-tier system of social insurance premiums collected by the tax and social security authorities in China for more than 20 years.This is an important reform in the history of China's social security.How the tax authorities transfer the collection responsibilities well,how to maximize the advantages according to the actual work,and how to improve the level and quality of social insurance premium collection,so as to build a collection system with clear administrative responsibilities,smooth business process,standardized collection,strong department cooperation,high quality,convenience and high efficiency,is the focus of this discussion.Taizhou City,as the first pilot place for transferring social insurance duties,will be beneficial to the reform and perfection of the collection of social insurance premiums in the whole province and even in the whole country by studying the problems existing in the collection of social insurance premiums,which has certain practical significance.Under the background of the reform of the collection and management system in the new era,this paper takes the transfer of social insurance fee collection responsibilities in Taizhou city as the starting point,and makes an anatomical excavation of the actual effect and existing problems in the collection of social insurance fees by the tax department of Taizhou city,in order to explore ways for tax authorities to improve the efficiency and quality of social insurance fee collection under the new era.The author has made some explorations on the difficulties and problems faced by the policy implementation,aiming at finding out the causes and sticking points of the relevant problems,and putting forward some countermeasures and suggestions to improve the collection of social insurance premiums in Taizhou city,so as to provide certain reference value for the reform and construction of the collection system of social insurance premiums.