Researchon Collection And Management Capacity Of Social Security Contributions

It is an important duty for the modern government to provide social security for members of a country in order to ensure that it does not fall into a predicament because of the occurrence of specific incidents.It is also a basic right enjoyed by the citizens of a country in modern society.Since marketization,industrialization and urbanization have been promoted rapidly,the social security work in our country has been constantly perfected at the institutional level,and the social security benefits have been constantly improving.But new problems are also prominent.First,China will face tremendous pressure on social security payments for a long time now and in the future.Second,the existing burden on contributors is already very heavy.Some scholars have pointed out that the contribution rate of social security in China ranks first among 181 countries in the world.Third,due to the deteriorating natural environment in our country and the economic restructuring,the number of disadvantaged groups in China is extremely large.It is not only difficult to obtain sufficient social security funds from their hands,but also needs to pay more for social security transfer payments.Based on the above harsh realities,how to meet the ever-increasing rigid demand for social security funds at all levels of government and how to ensure low and cost-effective social insurance contribution incomes to sustainably and rapidly increasing efficiency are major strategic issues that all levels of government need to seriously study It is also an extremely urgent realistic problem to be solved.This dissertation begins with the definition of social security contribution and its collection and management ability,and discusses the main factors and indicators that influence the collection and payment ability of social security contributions.These factors include the macroeconomic development and the affordability of microeconomic subjects,Social security contributions collection model,social security overall level and transfer system,information-related information management capabilities,the public's trust in the social security system.A measure of the ability of social security contributions to be collected can be broken down into expropriation capacity and management efficiency.Among them:the collection capacity can be measured by the collection rate,can be broken down into two indicators:the collection rate and expansion rate.Including:collection rate = actual storage number/theoretical storage number × 100%,expansion rate = actual collection surface/theoretical collection surface × 100%;and collection efficiency can be roughly through the collection costs and compliance to be measured.The empirical research done in this paper shows that the current collection ability of social security contributions in our country still can not meet the needs of the rapid development of social security system in our country,resulting in a high operating cost of the entire system;increasing government financial burden and weakening the continuous operation of the system Ability;reduce the public's trust and other negative effects.By selecting provincial panel data from 1999 to 2007,this paper makes an empirical analysis of the levying cost and effectiveness of the land tax department and the social security department,which shows that although tax authorities levy multiple entities in the current social security payment,Plans to collect the issue,but overall,the tax authorities lower the cost of levy,and the efficiency is relatively higher.The study on the effect of the expropriation rate on the rate of payment and the expansion rate of the tax collection agency has found that the tax department can effectively increase the rate of payment.The reasons that restrict the ability to increase the collection and payment of social security contributions in China mainly relate to the economic,institutional and technical aspects.From the point of view of the international community,the choice of social security payment agencies has both the mode mainly levied by the non-tax departments and the mode levied solely or mainly by the tax department.Practice shows that the collection of social security contributions by non-tax departments is imposing The high cost,the extra burden on the insured,the complicated system,and many other drawbacks;while the tax department levied in the collection costs and management efficiency is obviously better than the non-tax department.In particular,the issue of the cost of collection and efficiency to be solved in the reform of the social security contributions collection agencies in Britain and Russia in recent years is precisely the issue that our country urgently needs to pay attention to and effectively solve it,which is of great significance to our country.The practice of modern market economy development and social security shows that the development of the social security undertaking is an irreversible matter that must be shouldered by the government.As the economic scale of our country continues to expand,the factors that affect the economic development of our country are also becoming more and more complicated.There are more and more deep-seated contradictions accumulated.How to avoid the problem of "getting the headaches and feet hurt",resolving the problems from the source,and making breakthroughs in the key areas,must be determined and daring to break the vested interests of the "top design".From the current point of view,the improvement of the ability to pay for social security needs to be addressed through the top-level design of the following three aspects:First,legislature as soon as possible a clear tax authorities the main body of the collection,in order to avoid unnecessary loss of resources;the second is as soon as possible Thirdly,it is necessary to unify and clarify the payment base and contribution rate as soon as possible,and at the same time,appropriately lower the contribution rate so as to effectively enhance the expansion rate and compliance of social security.And through the vigorous development of economy,strengthen the information construction of social security collection and management to enhance the collection and management of social security contributions.In general,the current and future social security services in our country are faced with tremendous financial needs and pressure to pay.In some provinces or cities with a high population aging,the situation is still growing with financial subsidies to maintain payments.Tolerance is limited.As soon as possible,legislation should clarify the dominant position of the tax authorities as a unified entity and reform the payment of social security contribution tax as soon as possible to effectively break the barriers of vested interests and to reform the existing barriers to increase the tax collection and administration capacity that plagued social security contributions.Realize the national overall plan of basic pensions,and at the same time fully demonstrate the unique advantages of the tax authorities as the national revenue department in promoting the benign and sustainable development of social security.