Study On The Unified Collection Of Social Insurance Premiums By Grassroots Tax Authorities

Social security is a research object involving many fields such as economy,politics,society,ethics,and law.The development of social security is to take into account the needs of reality and development,and to improve the country's social welfare level in a stable manner.Social insurance premiums are social security exclusive to citizens.For individual citizens,paying social insurance premiums will have an impact on their future social security and must be paid on time.For the country,because social insurance premiums affect the nationals of the entire country,To have a professional department responsible,the collection work needs to be cautious,and the task is very arduous.The state has repeatedly discussed the determination of the subject of collection of social insurance premiums,and made several changes to the subject of collection.On July 20,2018,the "National Tax and Local Tax Collection and Management System Reform Plan" was formally promulgated,proposing to "reform the national tax and local tax collection and management system,merge provincial and subnational tax and local tax institutions,and specifically undertake various tax and non-tax revenues in the jurisdiction area.Responsibilities such as collection and management.” The author studies the problems that exist in the tax department 's work after the uniform collection of social insurance premiums.Its significance is to provide solutions to many problems in the current collection of social insurance premiums by tax authorities,and second,to reform the collection and management duties.The tax authorities of China explore the development direction and work focus.The third is to provide suggestions for improving the level of social insurance premium collection in Fumin County.The fourth is to further reduce the burden on enterprises and create a tax payment environment that benefits the country,the people and the enterprise.This article focuses on the issue of collecting social insurance premiums,and explores the specific development of the collection of taxation at the grassrootstaxation level.Taking Fumin County as an example,taking the advantage of the taxation department's collection work as the starting point,it further summarized the specific measures of the taxation department to increase the collection of social insurance premiums,and then conducted a more in-depth investigation of the specific collection of social insurance premiums of the Fumin County Taxation Bureau According to the inspection results,it pointed out that the Ministry of Taxation's own work defects and problems encountered in collecting social insurance premiums,including the basic work of the department staff,the payer's payment behavior and other aspects.According to all aspects of the problem to find the cause of the problem,mainly from seven aspects of human resources,collection management methods,collection methods,collection system,collection process and other specific analysis,referring to the relevant experience of other countries,and then to solve the problem of thinking Briefly summarized,with the establishment of grass-roots tax team and the improvement of social insurance premium collection and management as the starting point,formulate targeted measures to make up for the shortage of social insurance premium collection at this stage,in order to strengthen the quality of collection and improve work efficiency.In summary,the author starts from the root cause through in-depth research and exploration,and at the same time refers to the experience of foreign social insurance premium collection,attaches importance to the actual situation in the country,if it can strengthen the construction of the grass-roots tax team,improve the social insurance premium collection management capacity,strengthen communication and linkage,Increasing publicity and improving the efficiency of collection and management will be more systematic in the future,and the effect will be better.