A Study On The Challenges And The Corresponding Countermeasures Of The Tax Department During The Tranfer Of Social Security Collection System

The collection of social insurance is pivotal for the social security system.In China,the collection authority power has been transferred to tax department since January 1st,2019,starting a new collection mode.The transfer of authorities and responsibilities between the department of human resources and social affairs and the department of tax not only means the authorities adjustment between these two departments,but also includes the problems followed,such as docking,clearing and collaboration.Furthermore,it also covers the institutional balance between collection intensifying and tax rate decrease,and the improvement of the policy and institution of the social security.Yichun is one classical city going through the tranfer,and therefore,studying the common and individual problems during the transfer in Yichun is very representative and hence has some practical significance.This paper sketches the basic mode,main procedures and the problems and results of the collection in Yichun;then it analyzed the current situation of Yichun's collection through the data of some sample firms.Furthermore,this paper sorts out the main problems during this transfer in Yichun by integrating the results from interview and the statistics.We find that the problems faced by Yichun includes:(1)Legislation is defective and Law enforcement is not rigid enough;(2)the collection of the tax department is too intensified so that small,weak and micro firms are over burdened;(3)The communication between departments is not smooth enough so that the collection effects have been weakened;(4)The procedure is too complicated so that the collection is too costly;(5)There are too many cases of social security suspension,and it is very difficult to make a supplementary repayment.After analyzing the data and drawing lessons from domestic and foreign experience,we think that,to improve the collection of social security,Yichun can work in the directions as follows:(1)Try to improve the supporting policies;(2)Optimize the collection procedure of the social security;(3)Standardize the collection procedure;(4)Keep the channels of information sharing accessible;(5)Try to clear the overdued social security tax;(6)Relieving the burden of firms;(7)Strengthen the awareness of paying social security forwardly.In the long term,the problems faced by Yichun and the suggestions in this paper can provide some empirical reference for improving the collection of social security in other cities and provinces,and therefore has some positive effects on improvement development of China's social security system.