Research On Tax Collection And Management Of Social Insurance Premiums In China

In 1995,the wu han and ning bo governments first piloted the collection and payment of social insurance premiums by tax authorities.As of 2018,23 provinces in China have implemented the collection and administration of social insurance premiums.Further,the state council has requested that,starting from January 1,2019,the work of collecting social insurance premiums with full tax responsibility be promoted across the country.Tax collection and management helps to realize the fair burden of social insurance premiums and make tax collection and payment more efficient.Tax collection and payment has become an international practice.The experience of tax collection and payment of foreign social insurance premium provides beneficial experience for China's tax collection and management of social insurance premium.The main problems of tax collection and management of social insurance premium include: the understanding of tax collection and management policy,the connection of tax collection and management information,the payment mechanism of social insurance participation,and the collection method of tax departments.The solutions include a reasonable division of power and responsibility between the central and local governments,a clear division of responsibilities between tax authorities,a rational view of the effect of taxation by tax authorities,a strengthening of the network for the collection and administration of social insurance premiums,and an improvement of the professional level of tax collectors and administrators.This paper mainly adopts literature research method,comparative analysis method and a variety of empirical analysis methods.On the basis of collecting and sorting out relevant documents and materials of tax collection and administration,this paper studies the theory and international practical experience of tax collection and payment of social insurance premium,and focuses on analyzing the current situation and problems of tax collection of social insurance premium in China with a variety of empirical analysis methods,and puts forward Suggestions for improving the collection and management of tax department of social insurance premium.