Analysis And Improvement Of Tax Authorities Fully Responsible For Social Insurance Collection

Social insurance,is refers to the social security system that the state raises money through legislation by workers,enterprises and institutions or communities and nations to ensure that the insured who is exposed to risk such as disease,industry and commerce,old age,childbearing,unemployment will receive some financial compensation when their income is reduced.All along,China’s social insurance funds are mainly collected by tax authorities or social insurance agencies in the way of collecting social insurance premiums,including three modes: independent collection of social security agencies,partial collection of tax authorities,and collection of tax authorities.Each local government may determine the expropriation agency according to the local reality.It was not until July 2018 that the state council issued the reform plan for the national and local tax systems.The plan calls for tax authorities to collect all social insurance premiums and the non-tax income transferred in advance from January 1,2019,making it clear that the tax authorities’ full responsibility is the only mode of social insurance premiums collection in the future.This article is takes Y county social insurance premium data as a sample under the general trend of full responsibility collection by tax authorities,analyzes the effect and current situation of Y county’s tax department since it took the lead in collecting social insurance premium with full responsibility,pointed out that Y county tax department has some problems in dealing with social security,such as serious underpayment,low degree of information networking and weak professional talents.Based on principal-agent theory and public choice theory,this paper analyzes the causes of the existing problems from the aspects of payment mechanism,overall planning level,relevant legislation,personnel allocation and payment awareness.Finally,this paper explores and puts forward countermeasures and Suggestions from the aspects of speeding up relevant legislation,strengthening publicity and training,establishing and perfecting department cooperation mechanism,and establishing and perfecting daily collection and management mechanism.It will provide reference for the unified collection of social insurance premiums by tax authorities,which will be fully implemented in 2019,and provide practical experience and data support for the reform of social insurance premium collection.