The Problems In Collecting Social Insurance Premium By Tax Authorities And The Countermeasures

China has a sound social security system,in which social insurance,as the core of the system,can provide a strong guarantee for old age,medical treatment,work-related injury,unemployment,maternity and other aspects,which is closely related to the vital interests of the insured and conducive to social stability.The income of social insurance premium can directly affect the provision of pension,medical treatment and other treatment in social insurance.In early 2019,the social insurance premium collection responsibility transferred to the tax authority,the reform has been clear about the tax department to collect the subject status of the social insurance premium,can the tax authorities on advantage fully,to improve collection efficiency,to achieve ""income and expenses,improve the transparency of social insurance fund income and expenses,and to realize national modernization management system and management ability.But inevitably,the tax authorities to impose social insurance premium is touching part of corporate interests,increase the enterprise cost,is likely to affect the employment situation,produce negative influence,and is not conducive to social stability,it also became the tax authorities in the social insurance premium collection in the challenge,therefore,constantly optimize the collection of measures,It has become an important problem that tax department must ponder and study.Based on the principal-agent theory,transaction cost theory and tax compliance theory,this paper starts from the historical evolution of the subject of social insurance collection,and combines the actual collection work of tax departments in C district to make a detailed analysis of the duties and procedures of tax departments in C District in collecting social insurance premiums.Summarized to impose duties after transfer in area C revenue collection work experience in the process of work practices and deficiencies,combined with a variety of research methods,adopt questionnaire investigation,interview method,case analysis,in-depth investigation,understand the current collection of the practical difficulties encountered in the work and the stuck points,understand the enterprise view of tax department to collect social insurance premiums,By summing up the problems raised by the payers are mainly reflected in the following four aspects:first,the tax authorities’ initiative in collection and management is insufficient;Second,information interaction among departments lags behind;Third,the service level of tax authority staff needs to be improved;Fourth,the degree of compliance is not high.In view of these problems,the reasons are analyzed from multiple perspectives:mainly including imperfect legislation,imperfect information construction,insufficient personnel allocation of tax departments,insufficient coordination and cooperation between departments,enterprises reduce labor costs.On this basis,this paper summarizes the optimization measures of social insurance premiums for tax departments in C area,combining with the advanced experience of levying social insurance premiums in some regions in China.Mainly from strengthening informatization construction,building the coordination mechanism,strengthen the talent team construction,strengthening policy propaganda,etc,improve the satisfaction of JiaoFeiRen,build a good business environment,the collection of social insurance premiums for other,responsibility to offer reference to the tax authorities,in order to achieve full collection of social insurance premium collection model lay the foundation.