Research On China’s Social Insurance Payment Under The Background Of Big Data

Social insurance is an important part of China’s social security system,mainly including work-related injury insurance,medical insurance,unemployment insurance,maternity insurance and endowment insurance,involving all aspects of people’s daily life.Paying social insurance in full is very important for ensuring and improving people’s life and improving people’s quality of life.However,in order to pursue economic benefits,social security evasion is more serious in most enterprises.In addition,the social security fund income and expenditure gap,the aging population and other phenomena,put forward higher requirements for China’s social security.Based on the game theory,this paper introduces the players of premium collection game: social security management department(employees)and enterprises,and establishes the payment function respectively.Based on big data,social security management departments(employees)can help them make decisions.After social security is taxed,especially under the mode of full tax responsibility collection,social security management departments(employees)can make better judgments on whether enterprises pay social security for employees according to the full amount by using the data of employees’ personal tax payment and social security payment,Carry out audit activities in a targeted way to reduce the cost of audit.Combined with the historical audit cost data of some provinces(municipalities and autonomous regions),it shows an overall upward trend.At the same time,considering the factors such as the continuous development of science and technology in the future,the enhancement of legal awareness of enterprises and the reduction of fee evasion behavior,it can reduce the cost of social security audit and make it present a downward trend.Therefore,the convex trigonometric function is selected as the main form of cost function.Based on the assumption of complete rationality and limited rationality,this paper analyzes the changes of Nash equilibrium and evolutionary stability strategy before and after the introduction of big data from the perspective of complete information static game and evolutionary game,and explores the impact of the use of big data on social security payment.It is found that the use of big data such as employee personal tax payment data and social security payment data has a positive impact on improving the probability(proportion)of enterprise social security payment.Provinces(regions and municipalities)that implement "social security(medical insurance)verification and tax collection" should change to the mode of "tax full responsibility collection" orderly according to their own actual situation.