Research On The Problems And Optimization Paths Of Resident Social Security Fee Collection Under The Tax Non-full Responsibility Collection Mode

After the social insurance premiums are collected by the tax authorities,most parts of the country implement the tax non full responsibility social insurance premium collection mode,namely "social security verification and tax collection".Under this mode,the verification,collection,management and use of social insurance premium involve multiple main units.However,through the practice of social insurance premium collection,some practical problems are found,for instance,unclear division of responsibilities among social insurance premium management departments,poor communication and cooperation among the departments,as well as imperfect current collection and management scheme.Focusing on the collection of social insurance premium for urban and rural residents under the tax non full responsibility collection mode,starting with the current situation of the collection and payment of social insurance premium for urban and rural residents in M County,the practical problems they face are revealed and deep causes of the problems are analyzed.The theory of Collaborative governance are introduced into the field of social insurance premium collection,starting from improving the construction of system,optimizing information platform management as well as strengthening the collection and payment service force and other aspects,to explore the optimization path of the collection and payment of social security fees for urban and rural residents,which are proposing to strengthen the top-level design,improving supporting laws and regulations and various security systems,establishing working mechanisms such as comprehensive coordination,collection feedback,financial reconciliation and risk prevention and control.Four-level grids are divided according to counties,towns,management areas and villages,and the existing human social security system,the information platform of medical insurance and medical information system as well as tax payment three system are integrated.Build an integrated information management platform,to achieve integrated services for social insurance levy,and gradually increase the collection of power input,expand the coverage of the levy network,expand the non-contact payment relying on the "Internet plus" and big data,cloud computing and other modern information technology.Develop special software including electronic tax bureau,social security fee client and self-service payment system,integrate online and offline payment service carriers,expand payment channels in an all-round way,strengthen the training of collection and management team personnel,improve payment guarantee mechanism,as well as improve the implementation scheme of social insurance premium collection for urban and rural residents,so as to provide useful practical reference for deepening the reform of social insurance fee collection mode.