Research On The Implementation Of The Policy On The Collection Of Corporate Social Insurance Premiums In Shanghai

The report of the Nineteenth National Congress of CPC pointed out that a multi-level social security system covering the whole people,coordinating urban and rural areas,clarifying powers and responsibilities,ensuring moderate and sustainable security should be built in an all-round way.The plan of universal participation in insurance should be implemented in an all-round way so as to realize the overall planning of pension insurance nationwide as soon as possible,and establish a national unified social insurance public service platform.Collecting social insurance premiums in accordance with the law,on time and in full,especially the social insurance premiums payable by enterprises,as a prerequisite for the operation of social insurance funds,is of great significance for ensuring the strategic deployment made at the Nineteenth National Congress of CPC.As a pioneer of reform and opening-up and innovation and development,Shanghai's social insurance system operates safely and orderly,which is related to regional harmony and stability,people's living and working in peace and contentment,and whether the major reform tasks entrusted by the Central Committee of CPC can be completed as scheduled.Like most provinces in our country,collecting social insurance premiums from enterprises according to law and regulations plays a decisive role in the financing process of Shanghai social insurance fund.At present,the general situation of collecting social insurance premiums for enterprises in Shanghai is quite well.But there are also various problems that affect the effectiveness of the collection of social insurance premiums.The Central Committee of CPC has already made arrangements to transfer all the responsibilities of collecting social insurance premiums to tax authorities.How to ensure the smooth connection of duties is also an important task to be urgently implemented in the collection of social insurance.Based on the practice of collecting social insurance premiums in Shanghai and the results of questionnaires,this paper summarizes the experience of collecting social insurance premiums,and finds out the problems and shortcomings.Combining with the four elements of Smith's policy implementation model,this paper puts forward four issues: policy itself,transfer of collection responsibilities,willingness of enterprises to pay and environment of policy implementation.Absorbing the effective practices of Shanghai's collection work,referring to the experience of some provinces in the reform of social insurance premium collection system,and using Smith's policy implementation process model,this paper puts forward the reconstruction path and concrete suggestions for the collection policy implementation system.Firstly,we should build a sound collection policy system.Secondly,transfer the responsibilities of collecting social insurance premiums as soon as possible.Thirdly,improve the payment ability and compliance of enterprises.Finally,create a good internal and external environment for policy implementation.It not only provides a way to improve the effectiveness of social insurance collection,but also provides an empirical report for the theoretical development of Smith's policy implementation model.