Study On The Transfer Of Social Insurance Premium Collection Responsibility In Lianyungang

China has established a social insurance system since 1951,although there have been several institutional changes in the middle,but until the social insurance law of the People’s Republic of China was promulgated in 2010,the subject of collection of social insurance had not been defined and the social insurance can be collected by social security agency or tax department.Since 2000,Lianyungang has been collecting enterprise social insurance premiums by tax authorities.The endowment insurance of government institutions and individual social insurance are collected by different departments of human resources and social security departments.Under the mode of "double subject" collection,there are many problems such as unclear rights and responsibilities of social insurance fee collection and management,nonstandard base of insurance payment,low level of overall planning and low level of information system construction,which bring many disadvantages to the development of social insurance system.In March 2018,the Third Plenary Session of the 19 th Central Committee of the Communist Party of China adopted the plan for deepening the reform of the party and state institutions,which made it clear that the basic endowment insurance premium,basic medical insurance premium,unemployment insurance premium and other social insurance premiums would be handed over to the tax authorities for unified collection since January 1,2019.Since the transfer of social insurance premium collection responsibilities,it has been one year,the tax department of Lianyungang has undertaken the collection of social insurance premiums from more than 3,000 government agencies and more than3 million residents,achieving a smooth implementation of the reform.However,The transfer of responsibilities for the collection and management of social insurance premiums in Lianyungang has not progressed smoothly at the beginning,Due to insufficient understanding and preparation of social security transfer,imperfect legal system of social security,the competition between different departments for interests,insufficient collection power and lack of experience of tax authorities,it also experienced the disordered operation of the information system and unsmooth cooperation between departments.All those problems brought huge impacts and challenges to the collection of social insurance premiums in Lianyungang.In this paper,the author uses empirical research method and comparative analysis method to study the problem based on the lots of research,various collection data and actual work of social insurance premium transfer in Lianyungang.From theperspective of empirical research,this article studies and analyzes the collection of social insurance premiums before the transfer of responsibilities,the advantages and necessity of the transfer of social security premiums to the taxation department,the achievement and existing problems during the transfer.Through in-depth discussion of the reasons behind the problem and combining with the actual situation in Lianyungang,the author proposes countermeasures to the reform of the transfer of social insurance premiums and responsibilities,and provides a feasible theoretical guidance for the smooth collection of social insurance premiums.The paper has 5 figures and 5 tables,94 references.