Research On The Legal System Of The Tax Department Collection Mode Of Social Insurance Premium

In the past few decades,there is no unified subject in the collection system of social insurance premium in China,which has formed the dual subject of social security department and tax department,and there are four kinds of modes co-existing.In reality,this collection system,which once promoted the development of China's social insurance system,has gradually exposed problems such as low level of overall planning and poor collection effect.In academia,scholars have been paying close attention to the reform of collection system,discussing the superiority of subject and the effect of expropriation,but there are different opinions on the subject attribution of the unified expropriation.Unifying subject of expropriation is the consensus and inevitable trend of reality and theory.In order to improve the efficiency of collection and administration,the Reform Plan clarifies the unified mode of full responsibility collection of the tax departments,which ends the regional differentiation of practice and academic debate at the policy level.However,the lag of legal norms is obvious,and many disputes in the practice of expropriation cannot be followed.The change of the expropriation subject has formed different collection modes,resulting in some disputes over the collection modes,and there is still no final conclusion on the handling of such disputes.The expropriation of social insurance premiums is a comprehensive process,which involve the participation of Multiple Subjects,and the position and the authority division of each department are not very clear.Some illegal behaviors will inevitably appear in the collection process of social insurance premium,so how should the expropriation subject to correct and deal with it.Due to the disunity of the contents and procedural standards of legal norms,various disputes in the process of registration,Declaration,Verification,collection,clearance and other links lead to different legal issues,affecting the collection effectiveness of social insurance premiums.Therefore,it is necessary to study the collection mode of full responsibility of the tax department from the angle of legal relationship.Revising and perfecting laws and regulations,clarifying the legal status and limits of the expropriation subject of the tax department,solving the problem that the expropriation subject's power and responsibility are not clear and improving the related system,to promote the orderly reform of the collection mode of full responsibility of the tax department,and ensure the healthy and sustainable development of China's social insurance.