Research On The Causes And Countermeasures Of Social Insurance Premium Collection

From January 1,2019,the taxation department will be responsible for the collection of social insurance premiums throughout the country.The collection of social insurance premiums has entered a new era,and the collection of social insurance premiums has become an important task for taxation departments.This article firstly analyzes the domestic and foreign social insurance premium collection related theories,compares its advantages and disadvantages in terms of the subject of the collection,the effect of the collection,the implementation method,etc.,and analyzes the reasons why China has changed to the uniform collection of social insurance premiums by tax authorities.Secondly,through the introduction of relevant theories and concepts,the importance of social insurance premium collection is clarified.Again,taking City A as an example,it sorts out,summarizes,and summarizes the difficulties in the collection process of tax department social insurance premiums from the aspects of collection data,tax department social insurance premium management personnel,collection personnel,payers,and payment units.The collection of fees is full,the slow progress of work involving multiple departments,the occupation of a large amount of collection resources,the low collection efficiency,and the difficulty of collecting urban and rural residents' two insurances are based on these issues,combined with the basic situation of the collection of social insurance premiums in city A,Analyze the cause of the problem and find the source of the problem.The main reasons for the collection problem are the imperfect legal system,the unclear responsibilities of the department,the advantages of the tax department in the collection process,the collection system needs to be improved,and the two insurances for urban and rural residents are complicated.Finally,in view of the problems in the current situation,the following suggestions and countermeasures are given: First,we must promote the legalization of social insurance premium collection,including improving the relevant laws and regulations of social insurance premiums,and consolidating the main body of the tax department to collect social insurance premiums.Status,promote the legality of the tax department's procedures for collecting social insurance premiums,and improve the compliance of social insurance laws;second,it is necessary to continuously improve and promote the collaboration of departments under the clarification of the department's responsibilities;Advantages,you can start from the two aspects of full responsibility collection and "fee" to "tax";Fourth,according to the current social insurance premium collection system,modify the system item by item;Fifth,through the investigation and policy Vigorously publicize and improve the quality of the collection data to ensure the collection of urban and rural residents' two insurances.