The Impact Of Social Insurance Premium Collection System Reform On Labor-intensive Enterprises

Shandong provincial taxation bureau,Shandong Provincial Department of human resources and social security,Shandong Provincial Department of Finance and Shandong Provincial Medical Insurance Bureau jointly issued a notice: from November 1,2020,various social insurance premiums of Shandong enterprise employees will be collected by the tax authorities.The social insurance fee collection system reform,which has been postponed for22 months,has finally been put on the agenda again.This is the biggest policy change since the establishment of China’s social insurance system.It has changed the disunity of the dual collection of social security and tax departments for a long time,marking that China’s social insurance construction has officially entered a new stage.The reform of social insurance premium collection system has brought about multiple positive and negative effects,which has caused great repercussions and disputes in government departments,academia,grassroots enterprises and workers.The reform has made full use of the strong collection ability of tax departments to standardize the management system of social security fees,increase the income of social security funds,standardize enterprise management,and protect the rights and interests of workers.However,it has also raised concerns about increasing the burden of labor costs and the convergence of Department functions.Especially in labor-intensive enterprises,the proportion of social insurance expenses in the cost of enterprises is very high,which is one of the most far-reaching enterprises affected by the reform.However,the existing literature on tax collection reform is partial to the overall situation and macro view,so it is difficult for labor-intensive enterprises to compare and grasp the specific impact of the reform from the existing data.This thesis makes full use of the methods of literature analysis,case analysis and comparative analysis,under the background of the social hot discussion of China’s social insurance fee collection system reform,combined with the research situation of social insurance fee collection reform at home and abroad,the macro situation of China’s enterprise social security fee payment,and taking dy textile enterprise as an example,through extracting the enterprise’s public financial data,the thesis analyzes the current situation Based on the data of regional social security system,this thesis deduces and compares the changes caused by the way of social security fee collection and management,operating costs,profit impact and salary changes before and after the implementation of the reform of the collection system,summarizes the problems existing in the enterprise’s social security management,and puts forward some measures for Dy and other labor-intensive enterprises to actively deal with the reform trend in the next step,such as improving social security awareness and standardizing internal management It is suggested to improve business strategy,optimize employment mode and protect employment rights and interests.The conclusion of the thesis is that,with the promotion of strict tax collection and management,Dy enterprises will bring about the changes of increased costs,affected profits and reduced wages of employees after the implementation of the reform,which further verifies the impact of the reform on the operating pressure,profitability,wage pressure of employees and internal management system of enterprises Every enterprise should attach great importance to it.The thesis hopes that through analyzing the hot topic of levy system reform from the perspective of specific labor-intensive enterprises,the impact of levy system reform will be more intuitive and detailed.To a certain extent,it will make up for the lack of analysis from the perspective of specific enterprises in the existing relevant literature,so that the labor-intensive enterprises can better understand the positive effects and risk challenges brought by the reform,and provide reference for the reform To further improve the awareness of social security,standardize the internal management,improve the business strategy,protect the rights and interests of employment and other specific implementation plan.In addition,it also helps the public to further understand the professional work of Taxation and human resources and social security.