Analysis Of Problems And Countermeasures Of Social Insurance Fee Collection By Tax Authority In The New Era

In modern society, it is a basic requirement for the government to provide adequate social security for its people. With the resource shortage and the growing imbalance of social insurance fund payment, it is of great importance to choose the best financing mode. In 18th CPC National Congress report, exact objectives of sustainability and national co-ordination of social insurance were clearly pointed out. And social insurance collection and information management have become particularly important for achieving these goals. Nowadays, in most provinces, the social insurance fee is collected by the tax authority. For Shaanxi Province Local Taxation Bureau, the tax revenue in 2014 was 170.39 billion yuan, of which the social insurance incoming was 47.663 billion yuan, accounting for 28.02% of the total amount of tax income. Therefore, social insurance collection has become the focus of the work of local tax authorities.This work mainly included four parts. Firstly, based on the analysis of domestic and foreign researches on social insurance fee collection, some relevant concepts in social insurance fee collection were defined, and the causes for tax authorities'collecting social insurance were rationalized by using theories like "Principal-agent Theory", "Theory of Comparative Advantage" etc.. Secondly, this paper reviewed the history of tax authorities'collecting social insurance fee, highlighted the present situation of Shaanxi Province Local Taxation Bureau's collection of social insurance, and investigated the advantages of collecting social insurance fee either by the tax authority or by the social insurance agencies. A comparison of advantages was also conducted between the two means. Then, according to the situation of Shenmu County Local Taxation Bureau's social insurance fee collection, this work summarized the problems and obstacles existing in the process of social insurance fee collection by tax authorities, and looked deep into the reasons behind. Last but not the least, in accord with the problems and reasons behind, the paper came up with several countermeasures to improve and perfect the social insurance fee collection by tax authority.