Problems And Countermeasures Of Grassroots Taxation Departments In Collecting Social Insurance Premium

Social insurance is the core part of the social security system and the stabilizer of national prosperity and development and long-term stability.It is an international common law to allocate funds(government,units and individuals)and collect them by the tax department.The collection and payment of social insurance premiums is crucial to the sustainability of the social security system,the vital interests of the people,social prosperity and stability and the long-term stability of the country.Since 2019,China has followed the international practice,and the tax department has fully undertaken the collection and payment of social insurance premiums.Its advantages such as advanced control means,efficient institutional configuration,existing collection and management information and perfect fund warehousing channels are becoming increasingly apparent.However,according to the actual situation of the collection and payment of social insurance premiums by the tax department of Z County,there is still insufficient legal protection;The connection between departments is not smooth and tight;Part of the payment groups are not willing to participate in the insurance;The total amount of manpower collected is insufficient and the structure is not good.The causes involve legislation,department cooperation,payment awareness,personnel allocation and so on.This paper takes the collection and payment of social insurance premiums by the tax department of Z County as the research object,focuses on the problems found in the process of practice,uses the social security theory,government process reengineering theory and information asymmetry theory,constructs the theoretical framework and method system by using the literature analysis method,questionnaire survey method and case analysis method,and puts forward: further improve the relevant laws and policies;Strengthen information construction and clarify department functions;Strengthen policy publicity and optimize payment service process;Optimize the allocation of collection and payment human resources.This paper summarizes the problems and Countermeasures Existing in the collection and payment of social insurance premiums by the grass-roots tax departments,which has guiding significance and practical value for improving the social security system and ensuring social stability.