A Study On The Model Of Social Insurance Premium Collection Under The Non-full Responsibility Of Tax Department

The 19th National Congress of the Communist Party of China and the Fourth Plenary Session of the 19th Central Committee of the Communist Party of China put forward higher requirements for the construction of China's social security system.A perfect social security system is of great significance to the maintenance of a unified national market,the promotion of fair competition among enterprises and the free flow of labor.The collection of social insurance premiums,whose quality and efficiency constitute essential footstone of the stable operation of social insurance fund,is an important part of the whole social security system.However,influenced by the complex historical background,the coexisting of two collecting subjects—social security department and tax department-took place throughout China since the foundation of social insurance system in 1980s.The two subjects participate in and are responsible for the Collecting of social insurance premiums in different degrees,and form three major modes:full collecting responsibility of social insurance department,full collecting responsibility and non-full collecting responsibility of tax department.The disunity of the subject,mode and policy of social insurance premium collection around the country,to some extent,results in the Low quality and efficiency of collecting service,It is common that enterprises pay less or none social insurance fee,which seriously hints our national planning of social insurance as well as its adjustment and perfection.Although The Social Insurance Law issued in 2011 clearly defines the policy direction of unified collection of social insurance premiums by one department,the debate on which department is responsible for unified collection has not been settled,and the goal of unifying unifying subject and mode of collecting social insurance premiums nationwide has not been achieved.In the reform of the Party and state institutions in 2018,it was made clear that on January 1,2019,the tax authorities will levy all kinds of social insurance premiums.However,considering the adaptability of enterprises,and reduction of the expected tightening effect brought about by the reform according to the principle of "mature one province,transfer one province",main collection subject and its responsibilities have not been fully unified by the end of 2019.The transformation is continuing.According to national policies,the main body of collecting social insurance premiums should gradually transit to the tax department.The debate over which department should collect such premiums has ended.However,from a national perspective,most of the responsible tax departments,accepting part or all categories of the insurance premiums,still adopt the non-full responsibility collection mode of "social security verification-tax collection".Does this mode help to realize the original intention and expectation of the reform of the collection system of social insurance premiums,to promote the overall level of social insurance premiums and to improve the social security system,is still a problem worthy of further study.This paper takes the "social security verification-tax collection model" adopted by some tax departments after the reform of the social insurance collection system as the research object,and takes S city's Tax Bureau after the merger of the state tax and local tax authorities as an example,deeply analyzes the division of collection responsibilities,collection process and collection effect of the "social security verification-tax collection"model of the tax departments.What are the differences between this model and the mode of full responsibility collection?What are the problems that need to be solved urgently in the practice of collection and the reasons.Finally,some countermeasures and suggestions are put forward to improve the mode of non-full responsibility collection of social insurance premiums.