Research On The Dilemma Of Collection And Countermeasures Of Social Insurance Premium For Rural Residents In Yangling District

After years of development,the coverage of old-age insurance for urban and rural residents and new rural cooperative medical insurance has been greatly increased,and the goal of "wide coverage" has basically been achieved.However,with the increasing severity of China's aging problem and the accelerating pace of urban-rural integration,the social security of rural residents is still one of the key issues of social concern.According to the strategic plan of "Deepening the Reform Program of Party and State Institutions",from 2019,all social insurance premiums will be levied by tax authorities,which opens up a new way of collecting social insurance premiums and brings new challenges to tax authorities.At present,the collection of social insurance premiums for rural residents continues to follow the previous collection process and methods.On the one hand,in order to ensure a smooth transition of the social insurance premium collection and management system reform,the deeper factor is that tax authorities are facing many difficulties in collecting and paying social insurance premiums for rural residents.Although the tax department has a strong information management system and professional ability of collection,management and service,the social insurance premium of residents has the characteristics of voluntary insurance and voluntary payment.The number of rural contributions is large,widely distributed,the payment compliance is low,and the payment is arbitrary.In addition,there are differences in nature between social insurance premium and "tax",which makes the tax department unable to collect and manage them.The means of testing and enforcing the law are directly applied to the current collection and management,and it is impossible to explore a social insurance premium collection and management system that adapts to the characteristics of the tax authorities for the time being.Based on the tax authorities,this paper studies the predicament of rural residents' social insurance premium collection in Yangling District,uses the methods of literature analysis,comparative analysis and empirical analysis to analyze the predicament and its causes,and puts forward the countermeasures and suggestions for tax authorities to collect rural residents' social insurance premium.Research shows that tax authorities need to gradually establish a scientific and rigorous collection and management system,a high-quality and convenient service system,a solid and powerful information system,improve the system mechanism,crack the management can not be relied on,realize the standardization of collection and payment management,speed up the pace of information construction,crack the inefficiency of collection and payment,and improve the efficiency of collection and payment.Improve the quality and effectiveness of collection and payment;strengthen publicity and services,break down communication barriers between the two parties,enhance the sense of identity and compliance of the contributors,improve the level of payment,form a healthy collection environment,increase the accumulation of rural social insurance funds,and achieve the goal of "sustainable" social security system.At the same time,I hope that through the case study of Yang Ling,it can provide theoretical and practical reference for the tax authorities to levy social insurance premiums for residents.