| Because of its particularity,sensitivity and popularity,medical insurance for urban and rural residents has always been a hot topic of public concern,and also a key work highly valued by the Party Central Committee and the State Council.Under the strong promotion of the Party Central Committee and the State Council,the collection and payment of medical insurance for urban and rural residents has made great progress in terms of system,implementation and enjoyment.It has played an important role in promoting the "four comprehensives",especially in building a moderately prosperous society in an all-round way.According to the communique of the Fifth Plenary Session of the 19th CPC Central Committee,during the 13th Five Year Plan period,China’s basic medical security coverage exceeded 1.3 billion people,which has been greatly improved compared with previous years.In 2018,with the deepening of the reform of the national and local tax collection and management system,the medical insurance for urban and rural residents will be collected by the tax department for the first time in 2019.It is of great significance to successfully complete the collection of urban and rural residents.As a collection agency,the tax department is duty bound and responsible.Combined with the current situation of Fanchang District of Wuhu City,taking the collection of medical insurance fees for urban and rural residents as the background,and based on the current situation of the collection of medical insurance fees for urban and rural residents by the grass-roots tax departments,this paper carries out effective investigation and analysis.Through policy formulation and implementation,collection statistics,and interviews with relevant staff,this paper analyzes the current situation of urban and rural medical insurance collection,analyzes the current situation of urban and rural residents’ medical insurance collection by tax departments in Fanchang District of Wuhu City from multiple angles,three-dimensional and all-round aspects,and analyzes the problems of imperfect rule of law,imperfect mechanism,and inadequate responsibilities of grass-roots tax departments in the collection of urban and rural residents’ medical insurance We should be clear about the problems.And effective analysis of the problem,put forward to improve the laws and regulations,improve the coordination mechanism,strengthen team building,scientific management evaluation and other corresponding optimization suggestions,to promote the grass-roots tax department in urban and rural residents’ medical insurance fee collection level has been effectively improved,the collection quality has been effectively improved,make the collection system more perfect,the collection efficiency is more obvious. |