| Nowadays, the phenomenon of evasion in payment section has seriously undermined the balance of China’s social insurance funds. With the acceleration of aging problem, there will be a larger gap in fund which aggravates the imbalance of social insurance fund. Therefore How to strengthen the collection and management of social insurance contributions is an urgent problem.Among which, How to choose the collection of social insurance institutions is inevitable. In1999, China’s State Council issued "Interim Provisions on collection of social insurance." It is not clearly stated the responsible treasury agency. Each province can choose its premium to be imposed by Social security agencies or Local tax authorities according to their own situation. In the latest "Social Insurance Law" in2010, its still vague. There has been continuous debate about which authority is more efficient and feasible to levy the premium. But there has been no convincing evidence to prove either point of dispute, so now the collection of social insurance is still in double institution. The disadvantage of dual collection system has reduced the efficiency and weakens the unity. So I believe that the study of the social insurance agency has become increasingly important.Therefore, I believe that it is necessary to compare the situation of Social security agencies and Local tax authorities. In China’s current social insurance system, the basic pension insurance ranks1st. In the four basic pension systems, endowment insurance is mandatory. So we choose the endowment insurance as example. We set up two indicators to reflect the efficiency, one is the effective collection rate, the other one is the annual expansion rate, and draws a conclusion by the efficiency of the two agencies. The author calculated the basic pension insurance actual collection rate and expansion rate in the past ten years of the31provinces urban workers on the basis of the collected data. In combination with China’s31provinces impose specific institutions, divided the31provinces in the decade from2002to2011into Social security agencies and Local tax authorities. The author mainly from the following three aspects to illustrate:First, through the annual analysis of the actual collection rate and expansion rate of the basic pension insurance for urban workers, the paper think that the regions levied by the social security agencies either from the actual collection rate or from expansion rate is better than the regions levied by the local tax authority; Second, analyzed the economic regions, changes in the collection agency, overall level, relevant policies and policy enforcement these four factors impact on the actual collection rate and expansion rate. In the economic area, compared the actual collection rate of developed economies in eastern provinces, central regions and western region, both the eastern, central and western regions, the average actual collection rate of the regions levied by the social security organization agencies is higher than the local tax authorities. Besides the average covering rate of the regions levied by the social security agencies is lower than the local tax authorities in the eastern provinces, the average covering rate of the region levied by the social security agencies is better than the local tax authorities in the central and western regions. On the contrast, the actual collection rate of the regions levied by the social security agencies is better than the local tax authorities for the provinces had change the collecting body. For the improving of the overall level, both the average actual collection rate and the average covering rate of the regions impose the provincial level plan levied by the social security agencies is better than the local tax authorities.For the introduction of relevant policies and enforcement of special year, the actual collection rate and covering rate, the effect on the regions levied by the social security agencies or the local tax authorities is the same.Fourth, through a simple empirical study, use the actual collection rate and the covering rate of the basic old-age insurance for urban workers as explained variable, the collecting body as the explanatory and virtual variable, analyze the effects on the collection body Separately。Conclusion:First, the covering rate effect on the select of the collecting body is not significant; second, the actual collection rate has a significant impact on the choice of collecting body. In addition, select the social security agencies to levy is better than the local tax authorities. Finally, proposed the suggestions to consummate the social insurance collection agency in our country. This paper consists of six chapters. Here are the main points:Chapter one:this chapter is an introduction. It mainly introduces the background of the topic selection, purpose and significance of the research the related abroad and domestic literature reviews, the research methods and the main structure of this paper, etc.Chapter two:this chapter introduces the history and present condition, the relevant controversy of our social insurance collection agencies. This chapter has three parts.Section Ⅰ:the author analyzes the historical evolution of China’s social insurance collection agencies, the main content is to introduce the three main developmental stages of social insurance agency; Section Ⅱ:the author introduces the current situation of China’s social insurance collection agencies; Section Ⅲ:he author summarizes the controversy about social insurance agency, The main points are as follows:The first, social insurance premiums should be uniformly levied by the social security agencies; the second, social insurance premiums are uniformly levied by the local tax authorities; the third, the current status of the dual levy system should be maintained.Chapter Three:the measure and calculation of basic pension insurance for urban workers levy efficiency. Section Ⅰ the calculating method of these two indicators the real effective collection rate and expansion rate of basic old-age insurance for urban workers Section Ⅱ the data collection for the two measures; Section Ⅲ:the calculation results and instructions for the two measures.Chapter four:the descriptive analysis for the relationship between the collection situation and the collection agencies of China’s basic old-age insurance for urban workers. First, the annual analysis of China’s basic old-age insurance for urban workers, combined with. Second, the analysis of four factors------the collection conditions of China’s basic old-age insurance for urban workers changes in the economic region and levy subject, the pooling level and other relevant policies as well as their enforcement.Chapter five:Econometric model and the results of relationship between collection agency and the actual collection rate as well as expansion rate of the basic old-age insurance for urban workers Separately. First, the econometric models and the results of the relationship between Second, the econometric models and the results of the relationship between extending the coverage rate of Third, the paper draws a basic conclusion.Chapter six:From the conclusions, the paper puts forward a proposal, that is, through the construction of5large systems, promoting the steady improvement of collection of social insurance efficiency. |
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