Investigation Of Social Insurance Fee Compliance And Suggestion For Social Insurance Fee Levy In Xinzhou District,Wuhan

According to the "Regulations on the Reform of the Taxation and Levy System of National Taxesand Local Taxes" is sued by the Central Office of the Communist Party of China and the General Office of the State Council,from January 1,2019,various social insurance premiums will be transferred to the tax department for unified collection.This means that the long-standing social security fee levy method of the”Human Resources and Social Security Bureau Approved and Local Tax Levy”dual structure has become a one-dimensional structure.The single administrative entity's fullim plementation of the social insurance premium levy and management function is a major reform of China's social security levy and management system.Optimizing the levy and management of social insurance premiums and improving the tax compliance of social insurance premiums are of great significance for improving the reform of the levy and management system and helping the transformation of social insurance premiums.The paper starts with the basic theoretical research of tax compliance,and analyzes the overall situation of social insurance fee levy compliance in Xinzhou District of Wuhan City,including the actual compliance status reflected by financial reporting data and audit data of tax authorities.A survey on subjective tax compliance of taxpayers' social insurance fee and its influencing factors was conducted.At the same time,through the analysis of influencing factors of tax compliance,especially the related policies of current collection management in China,combined with the investigation of influential factors of subjective tax compliance,in-depth search for factors in the collection and management of taxation departments that have an impact on tax compliance.Find out the existing problems through the summary and put forward the corresponding collection and management suggestions.All the researches in the thesis are based on the basic theory of tax compliance,the policy basis of the levy and management,and the actual situation of the xinzhou district of wuhan city.Therefore,the proposed recommendations are applicable,universal,and have practical reference significance.