Current Situation,problems And Countermeasures Of Urban Workers' Basic Endowment Insurance Collection Under The Background Of The Integration Of State And Local Taxation

This thesis combines the background of the merger of state and local taxation and the unified collection of social insurance by the tax authorities.Based on the current situation and problems of the taxation collection model and the difficulties in the reform of the urban endowment insurance collection under the new era,we proceed from the advantages and disadvantages according to the new situation of the tax authorities.Mainly from whether it is conducive to maximizing the use the advantage of the background of the merger of state and local taxation and the unified collection of social insurance by the tax authorities,expanding the coverage of endowment insurance,reducing the collection cost,and improving the efficiency of the collection of endowment insurance for urban employees,This essay focuses on analyzing the challenges and existing problems in the collection of endowment insurance by Xi'an tax authorities.It also puts forward some suggestions to optimize the system of endowment insurance collection and payment,that is,to adopt a loose deferred payment policy for enterprises in difficulty,to adopt positive incentives for freelancers,to consider cost of interdepartmental cooperation and the integrity of the endowment insurance process,constantly optimize the collection process,and reasonably determine the payment base and payment rate.The endowment insurance collection system will be optimized for employees in urban enterprises in Xi'an,ensure that the rights and interests of the insured persons are maximized,the coverage of endowment insurance is continuously expanded collection efficiency is improved,the collection cost is low and the collection efficiency is improved.