Research On The Allocation Of Rights And Responsibilities Of Tax Authorities In Collecting Social Insurance Premiums

In The Reform Plan,the CPC Central Committee specified that the tax authorities are responsible for collecting social insurance premiums uniformly,which means the unification of the collection department at the policy level.However,In current social practice,there are still "Social Insurance Agency verification,Tax Authority collection" mode and "Full Responsibility collection" mode by Tax Authority.The allocation of rights and responsibilities of tax authority under these two modes is different.At present,most provinces are still dominated by the first mode,but from the data of social insurance premium collection practice statistics,Social Insurance Agencies have raised such as lower efficiency,insufficient Full Collection Rate and Expansion Rate.Meanwhile,the aging trend of population is accelerating,the pressure of social pension has become greater,and the social insurance fund is facing a huge expenditure gap.The Tax Authority is a specialized authority responsible for tax collection,and its reasonableness and legality of premiums collection are disputed,the boundary of power should also be cleared.In the new era of development,with the transfer of tax collection and management responsibilities,Tax Authorities urgently need to adjust their allocation of powers and responsibilities.The 20th National Congress of the Communist Party of China also requires administrations to establish the concept of tax governance,firmly follow the path of high-quality development,and in the process of reform,Tax Authorities should adhere to integrity and innovation,providing the legal basis for collection work;They also need to clarify the concept of valuing taxes and premiums,crack down on the behavior of evading payment to ensure the adequacy of social insurance funds;At the same time,they should"manage premiums with data",deeply tap the network value of big data platform,create a"smart platform" to incorporate the collection of social security premiums into the "Internet+" application;Finally,in the face of issues such as unclear boundaries in the collection process,it is necessary to firmly establish the concept of the rule of law and clarify the principle of "tax legality".The power that Tax Authorities lack should be fixed in the form of law,ensuring the consistency of substanti ve legal and procedural work in the process of social security premiums collection and management,and avoiding the phenomenon of power rent-seeking caused by the"zero-sum game".In addition,the reform of non-tax income has also been proceeded for a long time.Currently,some non-tax income has been included in the collection scope of Tax Authorities.The reform work should be forward-looking,and the legislative work also emphasizes stability.Therefore,in the final part of this article,the possibility of unified collection of taxes,social insurance premiums,and non-tax income is discussed,and suggestions are proposed for Tax Authorities to collect and manage taxes and premiums simultaneously.