| Social insurance is an important part of the social security system.The management of social insurance premium collection is related to the overall situation of reform,development,and stability.Therefore,strengthening the collection and management of social insurance premiums can better raise social insurance funds and protect the legitimate rights and interests of contributors,thereby promoting social harmony and stability,optimizing the allocation of social resources,and improving the social security system.For many years,the collection and management of social insurance premiums in China has been in a "two-subject,multi-mode" collection and management mode.In specific practice,the masses are not enthusiastic about participating in insurance,the collection process is complicated and complicated,and the phenomenon of arrears frequently occurs but cannot be effectively resolved,leading to the contradiction in the collection and management of social insurance premiums in various places,which is urgent to be resolved.The Local Tax Bureau of Qilihe District,Lanzhou City has started to collect social insurance premiums for enterprises and institutions since 2000.After the merger of the state and local taxes in 2018,the Qilihe District Office,Lanzhou Tax Service is facing changes in the social insurance premium collection model,the replacement of the collection system,and the collection area expanded.In view of this,I believe that it is necessary to conduct a detailed study on the effectiveness of the collection and management of social insurance premiums in the Qilihe District Office,Lanzhou Tax Service,to sort out the problems existing in the collection management process,and to propose feasible countermeasures.This paper studies the relevant literature on social insurance premium collection management at home and abroad,defines the related concepts of social insurancepremiums,summarizes the historical evolution of social insurance premium collection,and draws on and applies public management such as information asymmetry theory,government process reengineering theory,and principal-agent theory The theoretical knowledge is based on the current status of social insurance premium collection and management in Qilihe District Office,Lanzhou Tax Service.Using literature research,questionnaires and other methods,a theoretical framework for analyzing the effectiveness of social insurance premium collection and management in Qilihe District Office,Lanzhou Tax Service has been established.Research on improving the efficiency of tax collection and management and putting forward countermeasures will have strong practical significance and practical value for Qilihe District Office,Lanzhou Tax Service to serve local economic construction and ensure social stability in the future. |