| Since the reform of "decentralization,management and service",it has been pointed out that it is necessary to continue to promote the simplification of administration and decentralization,the combination of decentralization,and the optimization of services,so as to continuously improve government efficiency.Since January 1,2019,the national social insurance premium collection agency has been unified as the tax authority,and the State Council meeting has also proposed many times to optimize the social insurance payment business process,effectively reduce the cost of payment,improve the convenience of payment,and enhance the sense of gain and satisfaction of payers.Under the background of the reform of "decentralization,management and service",this paper studies the empirical comparison research on the collection and management of social insurance premiums of grassroots tax authorities such as city and county levels,explores the causes and crux of difficulties and problems,and explores the problems of overlapping concepts from the micro level and macro level,which is conducive to enriching the research data of the collection and management of social insurance premiums of tax authorities,and laying a good foundation for the "unified management" collection of social insurance premiums in the future,which can not only provide theoretical support for public management,but also effectively promote the research and development of sociology,finance and other disciplines.On the basis of literature review,this paper adopts the methods of field investigation,literature research,case analysis and questionnaire method,combined with the theory of public choice theory,seamless government theory and tax compliance theory,and studies the social insurance premium collection management of Y County Tax Bureau in the context of "decentralization,management and service",and solves some deficiencies in the process of collection and management.For example,due to unclear division of responsibilities of the department,payers have multiple social insurance business operations,opaque business processes,single collection service channels,resulting in payers’ satisfaction needs to be improved,insufficient awareness of social insurance participation of payers,incomplete collection authority,insufficient expansion caused by heavy social insurance cost burden,and many arrears.In order to further optimize the management of social security collection,and then in view of some of the current barriers and constraints,on the basis of the existing theory,a more in-depth analysis of the reasons and targeted countermeasures and suggestions were carried out,and finally synthesized the above research,it was concluded that it is necessary to continue to promote the work of "clarifying the division of responsibilities of departments,expanding payment service channels,improving collection and management authority,strengthening policy guidance and incentives,reasonably reducing the burden of social insurance,improving the social security collection information system,and attaching importance to the training of social security talents".Finally,through the theoretical empirical analysis,this paper further elaborates the convenience and effectiveness of tax authorities in improving the collection and management of social insurance premiums,improves the efficiency of social insurance collection services,and improves the efficiency and economy of collection and management based on the specific problems,methods and improved policy suggestions of County Y in optimizing the collection and management of social insurance premiums,so as to further respond to the people’s new expectations for a better life,and then improve China’s social security capacity.and integrate government resources to provide better and more efficient social insurance premium collection and management services for payers,so as to provide data and case support for the subsequent "unified model" collection of social insurance premiums. |
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