Research On The Impact And Countermeasures Of The Implementation Of The "Social Security Taxation" Policy On The Employment Mode Of Hotel Companies

In April 2018,in order to improve the efficiency of collecting social insurance premiums and social equity,the Third Plenary Session of the Nineteenth Central Committee of the Party proposed that five social insurance premiums,including basic old-age insurance premiums,basic medical insurance premiums and unemployment insurance premiums,should be levied uniformly by the tax authorities in 2019.This initiative has aroused widespread concern and divergent opinions from all walks of life.In December 2018,the transfer of responsibility for collecting social insurance premiums for enterprises in many provinces was postponed.For enterprises,especially for labor-intensive Hotel enterprises,labor costs account for a large proportion of operating costs.Standardized collection of social security premiums will inevitably have a series of effects on their labor costs,employment structure and employment forms.The paper is divided into five parts: The first part of the introduction points out the research background and significance,literature review,definition of related concepts and main research contents and research methods.The second part is to compare and analyze the current situation of hotel enterprises in Jiaozhou City based on the system data of the third phase of Gold Tax and the data of social security collection.The third part is to conduct a full-scale survey on the human resource managers of hotel enterprises in Jiaozhou City in the form of questionnaires and analyze the employment cost,employment structure of different scale hotel enterprises by using SPSS software.The fourth part is the analysis of the results of the investigation on the impact of employment patterns of hotel enterprises in Jiaozhou City.The fifth part puts forward countermeasures and suggestions based on the analysis results.Taking the hotel enterprises in Jiaozhou as an example,the author collects the data of tax management system and social security management system to summarize and analyze the compliance degree of the hotel enterprises in Jiaozhou.Through the form of questionnaires,the author carries out a questionnaire survey on the hotel operators in Jiaozhou's accommodation industry,and investigates and analyses the degree of influence from three aspects of employment cost,employment structure and employment form,using SPSS software.This paper summarizes the impact of the implementation of the "social security tax" policy on the employment mode of hotel enterprises,and puts forward corresponding strategies from four perspectives: reducing the cost ofemployment,optimizing the talent structure of enterprises,diversifying the forms of employment,and long-term planning.It is hoped that some suggestions can be provided for hotel enterprises to make employee decisions in response to the implementation of the "social security tax" policy in the next step,so as to upgrade the hotel enterprises.Competitiveness contributes to the long-term development of the hotel industry.