Research On The Issue Of Transferring Social Insurance Premium To Taxation

Social insurance premium(hereinafter referred to as social insurance premium)occupies an important position in the social security system.Whether the economy develops healthily and whether the society is stable or not has a direct relationship with its collection efficiency and quality.In recent years,the problem of population aging is becoming more and more prominent,the social pension burden has increased,and the fund gap of social security is also larger and larger.At present,according to the provisions of the social security law,the collection mode of the social insurance premium involves double bodies of the social security department and the tax department.Under this mode,the multiplicality of the collection subject,the coordination difficulty of multi-departments and the high disadvantage of the collection "cost" appear gradually.It has become difficult to meet the needs of economic and social development in the new era.Further development and improvement of the social security system has also faced resistance.In order to ensure the full collection of social insurance funds,in July 2018,the General Offices of the CPC Central Committee and The State Council issued the Reform Plan of the State Tax and Local Tax Collection and Administration System(hereinafter referred to as the Plan),provides that the social insurance premium is collected by the tax departments.Since then,China’s social insurance premium collection mode has changed from the original verified collection of personal social insurance to the semi-responsible collection mode of "verified collection of social insurance and tax".After several years of research and exploration,it is found in practice that this mode does not give full play to the rigid features of tax revenue.Therefore,the State Administration of Taxation has unified deployment and plans to start from 2022.Within three years,the insured units and individual insured persons shall gradually declare and pay the social insurance premiums to the tax authorities by themselves,that is,they shall be transferred to the tax authorities for full collection.From the pilot cases in Guangdong,Xiamen and other places,this measure makes full use of compulsory tax means improve the quality and efficiency of social insurance premium collection,but in the actual mode transformation process,there are still some regional differences and obstacles,in addition,during the pilot process,the problem of unified responsible for the collection of social insurance premiums is gradually exposed.The characteristic of Jinan J District Tax Bureau is that it is mainly responsible for collecting the premiums of provincial organs and institutions in Shandong Province,central enterprises in Shandong Province and provincial enterprises.The paying groups are mainly organs and institutions,central enterprises and provincial enterprises,and the army.The difficulty in external coordination is greater than that of other district bureburets,and the requirements for tax services are higher.At present,the J District of Jinan City also adopts the semi-responsibility collection mode of "verifying the personal and social insurance and tax collection" in collecting social insurance premiums,and is actively studying and promoting the mode of full responsibility tax collection.This paper starts with the relevant policies,reform implementation agencies and coping processes of the social premium collection mode in J District of Jinan City,combines the current reform target groups and reform environment,and summarizes the current reform effects by studying measures to reform social insurance premiums in J District of Jinan City.Questionnaires,interviews and other methods are adopted.Conducted interviews with the window staff in charge of social security collection in J District Tax Bureau of Jinan City,the general accounting staff,department heads and payment units,and conducted in-depth research on the advantages and disadvantages of the current social insurance premium collection mode.It analyzes the problems existing in the process of social insurance premium collection,such as unclear law enforcement authority,large "cost" of department coordination,imperfect information construction and difficulty in clearing historical debts.Finally,combining with various domestic and foreign studies on social insurance premium collection mode,from the four aspects of legal system,institutional system,assessment system and information system,Reasonable suggestions are put forward to optimize the premium collection mode of J District tax Bureau in Jinan City.