Evaluation And Research On The Reform Status Of Social Premium Collection And Management System In F District,Y City

Social insurance is an important part of the social security system,and social insurance contributions are a basic aspect of the people’s material livelihood protection.Strengthening the collection and management of social insurance funds is conducive to safeguarding the rights and interests of contributors,improving the social security system and safeguarding the entire social welfare system.For a long time,the collection and management of social insurance premiums in China has been in a state of "double main body and multiple modes".According to the institutional reform program of the CPC Central Committee in 2018,the national and local tax collection and management system has been reformed,and the responsibility of social insurance premium collection and management has been assigned to the merged taxation authorities.Since 2019,China has fully implemented the unified collection of social insurance premiums by the taxation department,and the taxation department of Y city F has experienced the process of social insurance premiums collection and administration from nothing to something.This paper takes Y city F as the landing point to evaluate the effect of social insurance premiums collection and administration system reform,in order to provide advice and suggestions for the taxation department to improve the effectiveness of social insurance premiums collection and administration.This paper firstly summarizes and studies the literature related to social insurance premium collection and management at home and abroad,introduces the concepts and theoretical foundations of social insurance premiums,explains the motivation and current situation of the reform of social insurance premium collection and management system,including the reform of the main body of collection and management,the reform of the collection and management process and the reform of the collection method,as well as the difficulties faced after the reform of the social insurance premium collection and management system in Y city F district.Secondly,based on the theoretical basis of Smith’s policy implementation model,government process reengineering theory and synergy theory,combined with the relevant researches of domestic and foreign scholars,and combined with the actual situation of social security fee collection and administration in Y city F,the evaluation indexes of social security fee collection and administration system reform were selected,the weights of evaluation indexes were determined,and the index system of evaluation of social security fee collection and administration system reform was constructed.Again,we investigate the scores of the indicators of the effect of the reform of the social security fee collection and administration system in Y city F through the questionnaire,evaluate and measure the level of the effect of the reform of the social security fee collection and administration system in Y city F by combining the fuzzy comprehensive evaluation method,and evaluate and analyze the indicators.Finally,we provide strategies to improve the effectiveness of social insurance fee collection and management in Y city.