Research On The Problems And Countermeasures Of Collecting Social Insurance Premiums By Tax Bureau

Protecting and improving people’s livelihood is an important part of the work of the people’s government in China,and social insurance has always been a hot issue of people’s livelihood.In 1999,China’s first laws and regulations on social insurance fees came into force.In China ’ s earliest provisions,social insurance premiums can be collected by the tax bureau or social security agencies,the actual situation faced by each province,city,autonomous region is different,but the functions of the two different systems are also different,with reference to the actual situation around the country,in the face of different problems,the choice of collection agencies around the country is not the same,the emergence of this result,the most direct impact is that so many years for social insurance premiums can not be unified collection.This double collection mode,which is based on the collection of social security agencies and supplemented by the assistance of the tax bureau,shows obvious drawbacks.Under the relatively weak law enforcement capacity of social security agencies,collection loopholes occur frequently and the phenomenon of underpayment occurs occasionally.In terms of supervision and recovery,social security agencies also lack strong legal support.Since January 1,2019,the state has actively promoted the reform of social insurance fee collection and management system,and unified the authority of social insurance fee collection and management to the Tax Bureau.According to the policy requirements,the collection of social insurance premiums in G District of Zhaoqing City is first approved by the social security agencies,and the specific collection is completed by the tax bureau,forming a tax collection,social security docking approval.This paper adopts literature research method,case analysis method and interview method.Based on the analysis of relevant theories,it sorts out and summarizes the evolution process and internal logic of China ’s social insurance premium collection,analyzes the advantages of social insurance premium collection by the tax bureau under the new situation,and takes the social insurance premium collection in G District of Zhaoqing City as the research object,and introduces the specific work responsibilities of the tax bureau from the basic collection mode,collection process and other aspects.From the tax bureau to continuously improve the collection of comprehensive satisfaction and capital security effectively introduces the effectiveness of tax bureau collection;from the tax bureau has been used to tax governance for many years,the business of social insurance premium in the approval system is not perfect,collection efficiency is not high,the construction of information system is not perfect,the punishment is not enough and other aspects of the tax bureau unified collection of social insurance premium problems;by digging deep-seated reasons,from the lack of relevant laws and regulations and policies,the collection process is complex,the information system function is not perfect,the concept of contributory insurance payment is not strong and so on.Finally,suggestions are put forward from the aspects of improving the legal system of social insurance premium collection,transforming the process of social insurance premium collection,optimizing the construction of information system,and increasing policy publicity.