Research On The Collection Model Of Social Insurance Fees In China

In recent years,with the aggravation of the aging population in China,the burden of social insurance has become heavier and heavier,the gap of social insurance funds has become wider and wider,and the risk of financial unsustainability has gradually increased.In addition,under the dual-subject collection mode of social insurance department and tax department,the collection of social insurance funds involves too many departments and fragmentation of the system,resulting in high cost of friction between institutions,difficulty in management and coordination,difficulty in adapting to the economic and social development of the new era,and is not conducive to the improvement and development of China's social insurance system.Adequate social insurance funds are the basic guarantee for the stable operation of social insurance undertakings.The collection system is an important part of the preparation of social insurance funds.Therefore,it is urgent to study a more effective and sound collection system of social insurance funds.In July 2018,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the Reform Plan for the Taxation and Administration System of State Taxation and Local Taxation(hereinafter referred to as the Plan),which clearly stipulates that all social insurance premiums shall be collected uniformly by the tax authorities.This measure is conducive to promoting the standardization and systematization of the social insurance collection system in China.It is of great significance to the development of the whole social security system in China.However,there are still some risks and obstacles in the actual operation of the policy.Based on the study of the provisions of the "Program" on the unified collection of social insurance premiums by tax authorities,this paper uses the research methods of literature analysis,comparative analysis and comprehensive analysis to study the relevant issues of the collection mode of social insurance premiums in China.This paper analyses the influence and significance of the reform of the levy mode,indicates the position of adhering to the full-responsibility tax levy mode,focuses on the problems that may arise during the reform process,and puts forward some ideas and ideas on the reform measures and the future development direction of the levy and management of social insurance premiums in China.Firstly,this paper defines the relevant concepts of the social insurance premium collection model,focuses on clarifying the essential connotation of the social insurance premium collection and collection model,explains the relevant theoretical basis of public goods,principal-agent and so on,and analyses the theoretical basis contained in the process of social insurance collection.Secondly,it reviews the historical change of the social insurance premium collection mode and the establishment process of the tax full responsibility collection mode,summarizes the advantages of the tax full responsibility collection mode,analyses the influence and significance of the tax department full responsibility collection of social insurance premium,and indicates that the direction of the current reform of the social insurance premium collection system in China is that the tax department is the main body of the unified collection of social insurance premium.Department.Thirdly,the potential risks in the reform of social insurance premium collection system in China are elaborated from five aspects: the drawbacks of dual subjects,collection system,cooperation mechanism,legal system and historical legacy.The fifth chapter analyses the three modes of collecting social insurance premiums in foreign countries,namely,levying separately,levying on behalf of others and levying in combination.Taking Germany,Britain and the Netherlands as examples,it studies and analyses the experiences of these countries with different types of levying modes in collecting and managing social insurance premiums.Finally,according to the analysis of the difficulties that may be encountered in the process of the reform of the social insurance premium collection mode in our country,this paper puts forward strengthening the legal guarantee,improving the collection and management system,optimizing the cooperation mechanism,improving the supervision mechanism and some other supporting measures to further promote the development of the full-responsibility collection mode of social insurance premium tax in our country.