Research On The Collection And Payment Of Social Insurance Premiums In H City,Jilin Province

In China,the social insurance system is an important part of the social security system.Whether the collection and payment of social insurance premiums can be carried out stably and efficiently plays a crucial role in the normal operation of China’s social security system,the stability of social order,the overall healthy development of the country,and the improvement of people’s happiness index.After decades of reform and development,China’s social insurance system has undergone a variety of collection and payment models for different entities.Until the State Council issued the "Reform Plan for the National and Local Tax Collection and Payment System",it was clear that "from January 1,2019,various social insurance premiums such as basic old-age insurance premiums,basic medical insurance premiums,unemployment insurance premiums,work-related injury insurance premiums,and maternity insurance premiums will be uniformly collected by the tax department.",This has determined the main responsibility of collecting and paying social insurance premiums from the national level.This regulation has played a fundamental role in improving the social insurance premium collection and payment system,unifying the collection and payment model,and achieving national overall planning of social insurance premiums.However,due to various factors such as China’s actual national conditions and the impact of the epidemic,the progress of the collection and payment of social insurance premiums and the transfer of taxes varies across the country,and there are also some problems and difficulties in the specific implementation process.Jilin Province first handed over the collection of rural social insurance for urban and rural residents and social insurance for administrative units,government agencies,and public institutions to the tax department after the introduction of the national plan.It took nearly two years before handing over the collection of social insurance premiums for enterprises and urban individuals to the tax department.Since then,Jilin Province has implemented a model of comprehensive collection of social insurance premiums by the tax department.However,under this model,the social insurance agency is responsible for verifying the base,and the tax department is responsible for collecting premiums,which has not fully played the regulatory role of the tax department in the collection and payment of social insurance premiums.Although the collection and payment situation of social insurance premiums has been improved and improved to some extent,in the operation process of the new collection and payment model,It also exposes issues such as lagging legislation,complex payment processes,and poor coordination among various departments.This paper takes the collection and payment of social insurance premiums in H City,Jilin Province as the research object,starting from the perspective of grassroots social security bureaus at the county and city levels.With the help of real and accurate data obtained in the collection and payment of social insurance premiums and feedback from the public on the actual feelings of the social insurance premium collection and payment services,and drawing on relevant research arguments from domestic and foreign scholars on the reform of the social insurance premium collection system,the selection of collection subjects,and the analysis of collection effectiveness,Focusing on analyzing and researching the current situation,process,quality,problems,and pain points of social insurance premium collection in H City,Jilin Province,the reform process of social insurance premium collection system in H City,Jilin Province,was comprehensively sorted out through literature review,questionnaire survey,and other methods.In response to existing problems,suggestions were made to strengthen the legal construction of social insurance premium collection,optimize the mechanism of social insurance premium collection,and strengthen the informationization construction of business handling and collection services Pay attention to talent cultivation and other related measures to improve the efficiency of social insurance premium collection in H city.At the same time,we hope to provide some ideas for the reform and work of social insurance premium collection system in other regions.