Study On The Efficiency Evaluation Of Social Premium Collection Management In Laizhou City

Starting from January 2019,medical insurance,endowment insurance and insurance of government offices and public institutions for urban and rural residents in Shandong province will be collected by tax authorities.In December 2020,Shandong province has further introduced a policy of collecting all social insurance premiums of employees with flexible employment and enterprise employees by tax authorities.For this new non-tax project,how to do a good job in the collection and management of social insurance premiums,improve the social insurance collection and management efficiency of grass-roots tax authorities has become an important challenge facing the tax authorities.This paper takes Laizhou as an example,which is conducive to solving the current predicament in the collection and management of social insurance premiums,enriching the research content in the field of the collection and management efficiency of social insurance premiums,and promoting the efficiency improvement of the collection and management work of grass-roots tax authorities.Based on the current situation of collection and management of social insurance premium,this paper establishes an evaluation system of collection and management efficiency of social insurance premium by selecting collection quality,collection efficiency,resource guarantee ability and payment service quality based on relevant theoretical basis.Through specific index to analyze the social security tax management efficiency,based on the characteristics of the selected indicators,using analytic hierarchy process and the result of the index weight calculation to the empirical analysis,to analyze the evaluation results,and according to the evaluation result is the overall,analysis of the current social security of the reasons for low efficiency,at the same time according to the reasons,analyzing the specific issues Further put forward in line with the current social insurance premium collection and management of the actual situation,help to improve the social insurance premium collection and management of specific feasible measures.