| Social security aims to protect citizens from the possibility of losing their income or reducing their income due to old age,illness,unemployment,childbirth,etc.,and can get the corresponding material help,which is related to people's livelihood,and whether they can enjoy treatment and how much they can enjoy after retirement.It is about the stable and harmonious development of social order.In July 2011,the "Social Insurance Law of the People's Republic of China" was officially implemented,and the situation of parallel collection by the national taxation department and the social security department was still widespread.On July 20,2018,the General Office of the CPC Central Committee and the General Office of the State Council issued the National Tax and Local Tax.The reform of the collection and management system has clarified that from January 1,2019,the social insurance premiums will be uniformly collected by the tax authorities,and the era of the dual-track parallel of social security collection agencies has officially ended.Social security complaints are an important way for the masses to express their appeals and safeguard their rights.If the social security complaints are handled well,the internal contradictions of the people are properly handled,which is conducive to the harmonious and stable development of the society.The relationship between the government and the masses will be closer;if the social security complaints are handled If it is not done well,the reasonable demands of the masses will not be responded to and resolved in a timely manner,which will inevitably have a negative impact on the government's credibility and the image of the government,and shake the government's governance.The reform of the discharge management service has been carried out in full swing,aiming at accelerating the transformation of government functions and optimizing the development environment.This requires the tax authorities to take the interests of the masses as the starting point,handle social security complaints,and implement the control services.This article is mainly based on the "Social Insurance Law of the People's Republic of China",taking the management of the A district as the background,taking the taxation department of the A district of Guangzhou as an example,counting the number of social security complaints in the taxation department of the A district in the past two years,summing up the complaints of social security complaints The current situation has found that the taxation department of the A district has handled the social security complaints,and there is a dilemma such as the surge in the number of group visits,the fierce expression of the complainant's appeal,and the unreasonable consequences of some of the respondents' social security complaints.Through case analysis,literature analysis,empirical analysis,etc.,using the new public service theory,the three dimensions of release,management and service are deeply analyzed,and the reasons for the existence of the dilemma are deeply analyzed,including the inaccurate grasp of the power of the simple administration and the social security complaint handling system.The improvement and the quality and efficiency of the tax department's service are not in place,and the countermeasures are clearly put forward from the three dimensions of release,management and service.On the one hand,it will effectively solve the problem that the current taxation department of Area A is difficult to handle social security complaints,let the reform of the management of the discharge control be implemented,and provide reference for the handling of social security complaints in other areas and the handling of similar complaints in other departments.On the other hand,handling social security complaints can enrich the theoretical system for the protection of social security rights,promote the enrichment and development of social governance,citizen rights protection,and enrich the new public service theory. |
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