Research On The Optimization Countermeasures Of Social Insurance Premiums Collected Responsibly By The Local Taxation Department In Huizhou City From The Perspective Of Collaborative Governance

With the deepening of the social security system reform,China has initially formed a relatively perfect system of social security system framework.Social security is one of the main methods to obtain material help of a citizen from the state and society legally.Social security is an important part of social security system.It is in the core position of the whole social security system.Social insurance premium collection and payment is an important link of social insurance system execution.It directly affects the implementation of the social insurance system,and realization of the broad masses of the people's fundamental interests.At present,the social insurance premium collection and payment system of Huizhou is wholly levied by the local taxation department responsibility system from 2009.Before 1999,social insurance premium collection and payment was solely levied by the labor and social security department.In 2000 to 2008,social insurance premium collection and payment was levied by the labor and social security department and the local tax department.Through the above two phases,since 2009 the social insurance premium collection and payment system of the third stage is much mature,however it also exposes some problems which cannot be ignored.This article studies the current phenomenon that Huizhou City's social insurance premiums which levied by local taxation.The dissertation mainly adopts methods such as literature analysis,comparative analysis and interview,and introduces the research perspective of collaborative governance into the full collection of social insurance premiums which levied by local taxation.The article firstly introduces the related concepts of the full collection of social insurance premiums which levied by local taxation.From the perspective of collaborative governance theory,this paper analyzes the necessity and feasibility of the application of collaborative governance theory in the full collection of social insurance premiums which levied by local taxation.By reviewing the development history of Huizhou's social insurance premiums and the status quo of collaborative governance,the existing problems and the reasons for their formation are analyzed.Then it compares the collection of social insurance premiums in other parts of the country,and draws lessons from experience.Finally,based on the actual situation of Huizhou's social insurance premiums,this paper puts forward the countermeasures to optimize the social insurance premiums in Huizhou City based on the idea of collaborative governance.Clearly define the functions of the tax department,other government functional departments and non-government participants,improve the construction of the socialinsurance premium collection system,deepen the collaborative cooperation mechanism,and build a collaborative information platform.To give full play to the positive effects of the local tax department in the process of collecting social insurance premiums and achieve the goals of efficient management and maximization of public interests.