A Study On Legislation Of Tax Authorities Collecting Social Security Fees In Full Power

The collection and management of social insurance premium is an important part of strengthening the construction of social security system and building a well-off society in an all-round way.Since 1951,the collection and management of social insurance premiums in China has been reformed many times.At present,there are two ways of collection and management,that is,most provinces(autonomous regions,municipalities directly under the central government)and cities in the country implement the collection and management of social insurance premiums on behalf of tax authorities,and a few provinces and cities represented by Xiamen and Guangdong Province implement the collection and management of social insurance premiums by tax authorities Way.Many malpractices of collecting social insurance premiums on behalf of tax authorities hinder the improvement of the collection and management efficiency of social insurance premiums,while the collection and management mode of tax authorities collecting social insurance premiums entirely is conducive to the accurate verification and full collection of social insurance premiums by tax authorities,the strengthening of law enforcement rigidity and authority of the collection and management of social insurance premiums,and the construction of a standardized and efficient collection and management system of social insurance premiums.Therefore,China should actively implement the way of collecting and managing social insurance premiums by tax authorities.However,by combing the legislative status quo of the collection and management of social insurance premiums,it is found that the lack of legitimacy of the current tax authorities’ full collection of social insurance premiums is the biggest legal defect of the smooth progress of this collection and management mode,which not only damages the law enforcement authority of the tax authorities,but also does not meet the meaning of the comprehensive rule of law.Therefore,on the basis of learning from foreign experience,the paper puts forward legislative suggestions for improving the tax authorities’ full collection of social insurance premiums:first,in the "social insurance law",it clearly gives the tax authorities the full collection of social insurance premiums.Second,the specific procedures and norms for the tax authorities to exercise their full power to collect social insurance premiums shall be formulated scientifically according to law,including the tax authorities to be responsible for social insurance registration and form examination;the tax authorities shall exercise the right tocheck and verify the arrears incurred before the tax authorities take full power to collect social insurance premiums;the "audit right" shall be clearly defined in the social insurance law;and the tax authorities shall be granted the right not to have to go to court The power to apply for or take compulsory measures on its own;the time limit for the tax authorities to exercise the right of recourse is three or four years,and the maximum time limit shall not exceed 20 years.This will be conducive to improving the efficiency of the collection and management of social insurance premiums and promoting the reform of the collection and management system of social insurance premiums in depth.In addition to the introduction and conclusion,this paper mainly includes the following five parts:The first part: the theoretical analysis of the social insurance premium fully collected by the tax authorities: define the relevant concepts of the social insurance premium fully collected by the tax authorities,and analyze the theoretical basis of the social insurance premium fully collected by the tax authorities.The second part: the superiority of tax authorities to collect social insurance premiums.The third part: the legislative status and problems of the collection and management of social insurance premiums: the current laws and regulations do not clearly stipulate the way of collection and management of social insurance premiums fully collected by the tax authorities,and the normative documents formulated by the functional departments under the local provincial and municipal governments are not strictly authorized,which leads to the lack of legitimacy of the tax authorities to collect social insurance premiums fully.The fourth part: the foreign reference of the tax authorities to collect the social insurance premiums: we should choose the social insurance premium collection institutions according to our national conditions and traditions;we should pay attention to promoting the construction of the legalization of the collection and management of social insurance premiums.The fifth part: to perfect the legislative suggestions of the tax authorities to collect the social insurance premiums.