Research On Social Insurance Premium Collection And Administration Measures Of Baoding City

With the development of socialist economic construction, China’s social security systemhas been gradually established. To strengthen the administration of collection of socialinsurance premium and improve the ability of raising social security fund, and to build is thepremise and foundation of building social secutity system. Whether the collection and aneffective of social insurance premium can be implemented smoothly, collection mechanism,can be established, is of strong practical significance and practical value to the stable andhealthy development of the economy and society.Since social insurance premium was collected by Baoding local Tax Bureau, revenuescale, coverage scope and administration level has greatly increased, The social securitysystem has gradually matured, But in the meantime some problems of the collectionmechanism have been exposed. This paper, uses Public Choice Theory, Entrusted AgencyTheory, Theory of Administrative Cost Administrative Efficiency Theory and other relatedknowledge, and applies literature review method and administration, comparative analysismethod, Based on the basic situation of tax collection and the current situation of thecollection of social insurance premium in Baoding City and allaspects of collection andadministration have been deeply analyzed according to the relevant work in recent years.Based upon the analysis of the problems in the collection and administration of socialinsurance premium, the advantages for tax bureaus of collect social insurance premium areobjectively discussed. Suggestions and measures on enhancing the level of collection andadministration by defining Baoding local Tax Bureau as the collection entity are proposedfrom the aspects of legal system construction, publicity promotion, improve of institutionsand.information construction.