Comparative Study On Social Benefits Of Two Social Insurance Collection Modes

The collection of social insurance premium is of vital importance to the smooth operation of social insurance system and the improvement of social security system.A collection of social insurance institutions are not clear provisions of China's "social insurance law",therefore Local Taxation Department and social security agencies jointly collection situation,involves many departments,many links,complex process,it's not conducive to the social insurance system of the national co-ordination and sustainable development.Such a binary system has lasted for more than ten years.it sparked heated debate in political and academic circles.Until March 2018,the state promulgated the plan for deepening the reform of the party and state institutions,and the social insurance premiums were collected by the tax authorities.This paper uses literature research and comparative analysis,combining qualitative analysis and quantitative analysis,makes a comparative study on the social benefits from the actual collection rate,expansion rate,government responsibility,administrative costs and interests of insured persons and other aspects of the two kinds of collection mode,that the tax department has stronger collection efforts,more to meet the needs of the society the insurance system,and puts forward some corresponding suggestions for the problems of tax collection.From the theoretical level,it provides a powerful basis for the national policy,which is of theoretical and practical significance.