Problems Existing In The Collection And Payment Of Social Insurance Premiums By Tax Authorities And Countermeasures For Improvement

After the founding of the People's Republic of China,the social insurance premium has gone through the process of start-up,establishment and improvement.In this process,three major reforms have been carried out.The change from the collection by the labor union led bank to the collection by the labor department,then from the collection by the labor department to the collection by the dual subject of the human resources and social security department and the tax department,and then to the current unified collection by the tax department.So far,the tax department has been determined The door becomes the only subject of social insurance premium collection.The importance of the tax department in the reform of social insurance premium is highlighted,and the reform of "social insurance premium" towards "social insurance tax" is also a trend.Therefore,the collection and payment of social insurance premium of the tax department needs to be further optimized to meet the needs of the reform and development of the times,so as to improve and develop the social security system.Based on the practical background of the merger reform of state and local tax institutions and the collection of social insurance premiums by tax authorities since January 1,2019,this paper collects and sorts out the practical relevant materials of the collection and payment of social insurance premiums by the tax bureau of county B since 2019,makes an in-depth analysis of the collection and payment of social insurance premiums by the tax bureau of county B,and analyzes the management personnel of the tax branch and the corporate property of all walks of life Officials and urban and rural residents of different villages and streets collect real and effective data by means of questionnaires,and find out the existing problems,which provides data support for solving the problems in the collection of social insurance premiums and improving the efficiency of the collection of social insurance premiums by tax authorities.This paper applies the theory of public management and process reengineering to the collection and payment of social insurance premiums.From the perspective of public managers,it puts forward some suggestions for the staff of taxauthorities to improve the collection ability and level of social insurance premiums,so as to better serve the payers and improve the working efficiency.From the perspective of management process,it provides tax authorities with a way to change their business The ideas of business process and information system optimization to improve work efficiency are of reference significance to the improvement of social insurance premium collection work of B County Taxation Bureau in the future.