Research On Tax-Fee Collaborative Management In The Background Of Social Security Levy System Reform

At present,the levy system in which the taxation department and the social security department adopt a dual collection subject for social insurance premiums in our country.There are problems such as irregular policies and systems,non-uniform collection subjects,and unscientific collection standards.With the continuous development of China's social security system and the growing demand for social security,it is difficult for the social security collection system to keep pace with the times and to meet the increasing demand for social security funds.In order to achieve the full coverage of social insurance and the nationwide coordination of endowment insurance,and to meet the people's growing social security needs,the reform of the social insurance premium collection system is imminent.The Third Plenary Session of the Nineteenth Central Committee of the Communist Party of China made a decision on the reform of the levy system for social insurance premiums,and explicitly levied basic social insurance premiums.basic medical insurance premiums,unemployment insurance,and other social insurance premiums to the tax authorities for unified collection.After the tax department has included the collection of social insurance premiums into its scope of duties,it can rely on the characteristics of a wide range of collections,large collection efforts,strong execution capabilities,and strong information processing capabilities to improve the collection efficiency of social insurance contributions,simplify the collection process,and reduce collection costs.And.combined with its own business,to achieve coordinated management of taxes and fees,it can also lay the foundation for the next step to promote the establishment of a complete,efficient and safe social security system.Based on the reform of China's social insurance premium collection system,this article clarifies the rationality of social insurance premiums collected by tax authorities through public choice theory and state intervention theory,and based on synergy and social welfare theory,transfers social insurance premiums.After the collection by the taxation department,the cooperative management of social insurance premiums and taxes is studied to demonstrate the basis and applicable model of collaborative management of taxes and fees.The comparative advantage theory is used to compare the advantages and disadvantages of social insurance premiums under different collection modes,to demonstrate the advantages of collaborative management,on the basis of which to explore the problems in collaborative management of taxes and fees and put forward reasonable suggestions.This article includes six parts,including the introduction.The introduction chapter explains the research background,meaning,ideas,methods,related theories,and research status at home and abroad.The second chapter analyzes the basis of coordinated management of taxes and fees after the reform of the social security collection system.The third chapter demonstrates the advantages of collaborative management;the fourth chapter explores possible problems in collaborative management and analyzes the reasons;the fifth chapter proposes the possible problems of collaborative management of taxes and fees in the fourth chapter and proposes Countermeasure accordingly.Chapter 6 summarizes the research in this article.