Research On Cangnan County's Collection And Remittance Of Social Insurance Fees

In the specific practice,the construction of social insurance in China is not smooth sailing,and various problems are frequent.The problem of social insurance premium collection and remittance is particularly prominent.The enthusiasm of the masses to participate in insurance is low,and the collection and remittance process is often wrong,even the phenomenon of arrears.Collection of social insurance premiums increases the difficulty of collecting social insurance funds,maintaining the social insurance status of the insured workers and safeguarding their legitimate rights and interests.It brings enormous pressure to the relevant government departments,is not conducive to the development of social economy,and affects the construction of social harmony and the realization of fairness.The source of social insurance fund is social insurance premium,and social insurance premium is raised through collection and remittance.If the problem of collection and remittance is not solved,other problems such as social insurance premium arrears will increase,then the social security system will become a passive water.In June 2018,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Regulations on the Reform of the Taxation and Administration System for National Taxes and Local Taxes",clearly stating that from the beginning of 2019,the state will provide basic pension insurance premiums,basic medical social insurance premiums,and unemployment insurance premiums.Social insurance premiums are paid by the tax authorities.Cangnan County,as the first batch of pilot social insurance premiums in Zhejiang Province,studies the problems existing in the collection of social insurance premiums,which will be beneficial to reform and improve the national social security fee collection model,which has important practical significance.Since 2005,the collection and remittance of social insurance premiums in Cangnan County has been implemented in two ways: full responsibility of tax collection and tax collection on behalf of collection.While the income is increasing,the number of people coming to the human resources and social security departments is also increasing.However,such development implicitly entails many new problems,has led to the has stalled the collection of the social security premiums,resulting in a default,which has brought many unfavorable economic management and challenges to the national government.Therefore,this paper intends to study the collection of social insurance premiums in Cangnan County from the perspective of human resources and social security departments.This paper briefly mentions the reform of the mode of social insurance collection in China and the mode of social insurance premium collection in Cangnan County.It also expounds the current situation of the collection of social insurance premium by human and social security departments in Cangnan County.It also combines interviews,statistical data and practical work to understand the problems existing in the collection of social insurance premium by human resources and social security departments in Cangnan County.The results show that the department mainly has the following problems:(1)the collection of work windows;(2)the implementation of the collection policy;(3)the collection of information systems.From the perspective of human resources and social security departments,the reasons are found.The main reasons for the lack of social insurance premium collection are:(1)Improve the connection between the human social security department and the taxation department;(2)Strengthen the management and publicity of social insurance premium collection;(3)Build human resources and comprehensive business training.In view of the existing reasons,this paper carefully collates the effective information recorded in the interview materials,and puts forward the countermeasures and suggestions that are not smooth in the collection of social insurance premiums by the human resources and social security departments in Cangnan County.Hopefully,this paper brings some perspectives for the collection and remittance of social insurance premiums in Cangnan County and all parts of the country.