Research On Existing Problems Of Social Insurance Fee Collection In China

Social insurance is an important part of the national social security system,occupying an important position.With the rapid development of the economy,social insurance plays an important role in promoting social harmony.With the reform of the social insurance premium collection mechanism,how to carry out social insurance premium collection in various regions has become a focus issue for the people's livelihood.Under the background of the consolidation of national and local taxes,and the responsibility for collecting social insurance premiums,the tax authorities have entered the hotspots of people's livelihood.Problems in actual collection.Before the reform policy was introduced,many scholars conducted a multi-angle and in-depth discussion and research on the choice of the main body of social insurance premium collection.At the beginning of the reform,scholars in different fields also gradually appeared to analyze the impact of taxation agencies' collection of social insurance premiums.However,there are not many studies on the problems existing before and after the reform and during the transition period.Based on this,this article focuses on the analysis of the problems arising from the collection of social insurance premiums by the tax department and proposes relevant countermeasures.This article uses the literature research method,case study method,and interview method.Based on the analysis of related theories,it summarizes the evolution process and internal logic of social insurance premium collection in China,and analyzes the advantages of tax collection by the tax department in the new situation.Take area A as an example to conduct in-depth investigation and analysis,comprehensively calculate the social insurance premium income,insurance participation rate,and social insurance premium arrears,and combine the content of the interviews and field inspections to place the social insurance premiums of area A to the tax department.Under the conditions of expropriation,summarizing and analyzing the remaining issues before the transfer of rights and responsibilities,new issues in the transfer,and issues that may continue after the transfer.The results show that there are the following points: First,the company's arrears of social insurance premiums are serious and it is difficult to make repayments;second,the rigidity ofthe tax department's enforcement of law has no significant effect on the expansion of flexible employment insurance coverage;third,the difficulty of co-governance of information sharing The fourth is that the management of funds for basic old-age insurance and basic medical insurance for urban and rural residents is not standardized,and it is difficult to prevent and control.The fifth is that the division of powers and responsibilities of the department is not clear.In response to these problems,briefly describe their causes,and draw on relevant foreign experience,and propose corresponding countermeasures,that is,to optimize the social insurance arrears management mechanism,accelerate the establishment of social insurance incentive mechanisms,improve information construction,optimize service management,and improve social security legalization..It is hoped that the research in this article can provide constructive opinions and references for the improvement and smooth progress of the social insurance premium collection reform in Area A and the country.