Research On The Collection And Management Of Social Insurance Fund From The Perspective Of Compliance

The collection and management of social insurance fund is an important part of the social insurance system,which directly affects whether the social insurance system can be implemented in place and whether the fundamental interests of the masses can be realized.However,the compliance degree of social insurance fund payment is an important factor affecting the full amount of social insurance fund raising,which is influenced by politics,public policy,social and personal psychological expectations and quality,and also involves objective factors such as government credibility and social insurance system fairness.According to the taxation organs shall be responsible for the collection of social insurance fund big background,this paper expounds the reform of social insurance fund changes,analyzes on the advantages of the tax authority a the body of collection and management and the explicates the influence of the behavior when they refers to the insured,ginseng protect unit,the tax authority and the impact of the social security fund income,through comparing the different on the subject of raising revenue growth and expansion rate of surface to measure the payment of social insurance fund in our country,compliance,and expounds the tax authority collection implementation of tax fairness so as to improve the payment compliance.Through interviews with the staff of tax authorities,human resources and social security departments,as well as the relevant personnel of corporate finance,this paper focuses on the analysis of the existing problems in compliance with the collection and management of social security funds by tax authorities.Second,the information sharing channel is not smooth;Third,it is easy to produce the phenomenon of double declaration;Fourth,the tax authority's rigid collection of flexible employment personnel is not obvious.The reasons for these problems are as follows: first,the collection management lacks relevant legal support;Second,the tax authority collection authority is not complete;Third,the collection management method is not scientific;Fourthly,the contradiction between the policy of voluntary payment of flexible employment and the mandatory tax collection and administration.To solve these problems,the thesis proposes corresponding views and measures,which improve the supporting policies and regulations as soon as possible,standardize the collection of social insurance fund management,perfect social insurance fund information service construction,focus on talent team construction,and strengthen the collection and administration publicity,and create a good environment for the rule of law,in order to improve service quality,improve the efficiency of collects pay,realization of tax fairness,so as to improve the payment compliance in social insurance fund.