A Study On The Optimization Of Social Insurance Premium And Non-tax Revenue Collection And Management Of Tax Authorities In Honghe Prefecture

In accordance with the decision-making plan of the Central Committee of the Party and the State Council on deepening the reform of the Party and state institutions,the tax authorities will collect all social insurance premiums and non-tax revenue transferred in advance from January 1,2019.The transfer of duties of social insurance premium and non-tax revenue collection and management to tax authorities is an important part of the reform of the local tax collection and management system.This reform will end the situation of social insurance premium "levying separately",enhance policy transparency and law enforcement unity,and lay a good foundation for improving the overall level of social insurance premium and promoting the legalization of non-tax revenue.?This paper chooses the optimization of social insurance premium and non-tax revenue collection and management of tax authorities in Honghe Prefecture of Yunnan Province as the research object,mainly aiming at the fact that full responsibility for collecting social insurance premium and non-tax revenue is a new starting point for tax authorities.Strengthening the collection and management of social security premiums and non-tax revenue plays an important role in improving the public financial system and optimizing the economic development environment.How to optimize the collection and management of social security premiums and non-tax revenue and promote the sustainable and healthy development of social security premiums and non-tax revenue after transfer has become an urgent issue to be considered and studied by tax authorities.This paper studies the historical evolution,current situation and reform status of social insurance premium and non-tax revenue collection and management of tax authorities in Honghe Prefecture,and studies the current situation of social insurance premium and non-tax revenue collection and management in other provinces and foreign countries,scientific analysis of tax authorities in Honghe Prefecture.The current situation,existing problems and causes of the collection and management of social insurance premiums and non-tax revenue are also discussed.Meanwhile,drawing on the advanced experience of the collection and management of social insurance premiums and non-tax revenue at home and abroad,the tax authorities in Honghe Prefecture are further optimized by using the methods of literature research,field investigation and comparative analysis,combining with their own work practice.The measures of collecting and managing are deeply considered and studied,and the countermeasures and suggestions of optimizing the collection and management of social insurance premiums and non-tax revenue of tax authorities in Honghe Prefecture are put forward in order to help tax authorities in their practical work.