Study On Premium Collection And Management In J City

According to the decision and arrangement of the reform of the central organs of the CPC,the tax department will collect all kinds of social insurance premiums from January 1,2019.This measure aims to effectively improve the efficiency of social insurance collection,reduce the cost of social insurance collection,build a system and mechanism of social insurance collection with clear responsibilities,standardized collection and management,convenient and efficient,and realize the stable,safe and sustainable growth of social security funds.Due to the differences in the collection of social insurance premiums in different regions,the transfer of the responsibility of social insurance premium collection in Jiangxi Province has been steadily promoted by different types of insurance,and the responsibility of social insurance premium collection will be completely handed over to the tax department on November 1,2020.In this context,it is of great practical significance to study how to utilize the existing advantages of tax collection and management to continuously improve the quality and effectiveness of social insurance premium collection and management.This thesis takes the collection and management of social insurance premiums in J City as the main research object.After a brief introduction of the concepts of social insurance premium payers and social insurance premium collection and management,based on the new public service theory,tax law compliance theory,government process re-engineering theory and collaborative governance theory,and combined with my own work experience,Literature review method,statistical analysis method and case analysis method were used to study the management of social insurance premium collection in J city,and the data of social insurance premium collection were analyzed.Based on the overview of the current situation of social insurance premium collection and management in J City,the research analyzes the problems faced by the grassroots tax authorities in the collection and management of social insurance premium from four aspects: social insurance premium collection and enforcement,social insurance premium collection and supervision,social insurance premium collection and co-governance,and social insurance premium collection and service,and specifically draws the following points: One is the lack of legal support for over-payment of arrears,collection departments in the face of such cases have no enforcement power,the relevant punishment mechanism is not perfect;Second,the collection and management departments of social insurance coverage is not widely lack of coping ways,and some areas of the declaration of payment supervision is not in place;Third,the system is diverse,the information exchange between departments is insufficient,the collection management system function is not perfect;Fourth,the level of fee-related services is not high and the publicity is not enough.After analyzing the problem,we will explore its causes based on relevant theories.Finally,this thesis analyse the reason of the problem,put forward from the aspects of law enforcement to perfect legal laws and regulations and give from regulatory authority of the executive,included in the credit rating evaluation and set up a blacklist mechanism,from the aspect of work to strengthen information interaction of multi-sectoral and clear all departments responsibility,from the service level increased publicity range innovation propaganda way and pay attention to personnel training and advice.This thesis takes the current situation of the social insurance premium collection management of the tax department in J City as the research object,and puts forward suggestions on how to improve the social insurance premium collection management of the tax department in J City,in order to give a small force for the reform of the social insurance premium collection management system.