Jilin City Area C Problem Of Tax Collection And Administration Of Social Insurance Premiums And Strategy Research

Social insurance,point to a kind of system that the country establishes through legislation and is in charge of management,when the laborer that participates in labor relation encounters economic or social risk accident,wait like disease,birth,unemployment,give necessary help,safeguard its normal life thereby.The labor group is the important object of the social insurance,so the social insurance becomes the core part of the national social security system.In the new era,with the development of China’s economy,in order to further meet the needs of the people’s lives,to ensure the safety of the people’s lives,the state basic endowment insurance,basic medical insurance,unemployment insurance and other social insurance premiums by the tax department unified collection.This paper takes the collection and management of social insurance premiums of tax bureau in C district of jilin city as the research object.From the perspective of tax bureau,this paper obtains the actual situation of collection and payment of social insurance premiums from each link by virtue of the experience of social insurance premiums in social security non-tax unit and the reality of social insurance premiums.It is proposed to put forward countermeasures and Suggestions for improving the collection and payment of social insurance premiums by the tax bureau in C district of jilin city,strengthen the coordination and handling capacity of the tax bureau and other departments,and strengthen the role of the tax bureau in the collection and payment of social insurance premiums.On the basis of the combination of theory and practice,five chapters are divided into a comprehensive summary,research and analysis of the current situation,problems,causes and future development countermeasures of the collection and management of social insurance premium of tax bureau in area C.First,this paper discusses relevant theories of social insurance collection and management,including process reengineering theory,tax compliance theory and big data theory.These theories guide the continuous development of the collection and management of social insurance premiums in China,and the tax bureau of C district of jilin city is greatly benefited in the middle period of tax and fee management.Second,it explains the main problems existing in the collection and management of social insurance premiums of tax bureau in C district of jilin city.It is lag of legislationbasically,social insurance premium collects pay efficiency is low,information management system is not perfect and business level of tax cadre is not high.Third,it analyzes the causes of deep-seated problems.Mainly is the social insurance premium laws and regulations are not well organized,imperfect collection and management system,the management system to be upgraded and improved and the collection and management mechanism is not sound.Fourth,it explores the countermeasures to promote the innovative development of social insurance collection and management of tax bureau in C district of jilin city.We will set up and improve a system of laws and regulations,implement the preferential policy of "tax reduction and fee reduction",use big data technology to strengthen information construction,and improve the construction of a mechanism for the collection,administration and supervision of social insurance.