Collection Of Social Insurance Premium By Tax Authorities Research On Legal Issues

In July 2018,the general office of the State Council announced the reform plan of the national tax and local tax collection and management system,which made it clear that the social insurance premium should be collected by the tax authorities in a unified way.The reform of social security fund-raising mechanism will have a significant impact on China’s social security system.The collection of social insurance premiums is related to the vital interests of hundreds of millions of people,social stability and economic development.It is very important for improving the people’s livelihood and promoting the scientific development of social security to guide the reform of social security collection and management system and build a unified legal system of social insurance collection.This paper mainly studies the legal problems existing in the collection of social insurance premiums by tax authorities,and looks for the optimization path of the legal system of the collection and payment of social insurance premiums in China.This study will be discussed from four aspects.The first part introduces the development and current situation of social insurance premium collected and paid by tax authorities.On the basis of reviewing the history of the collection and payment of social insurance premiums in China,this part points out that the currentsituation of the collection and payment of social insurance premiums by tax authorities in China is as follows: different ways are adopted to collect social insurance premiums,and the legal basis for collecting social insurance premiums is different from other taxes.The second part mainly analyzes the legal problems existing in the collection of social insurance premiums by the tax authorities in practice,focusing on the four aspects of the legal status,collection procedure,payer’s right relief and supervision of the collection behavior of the tax authorities,and points out the shortcomings of the current collection mode of the tax authorities.The third part introduces the way of collecting social insurance premium and legal experience of foreign tax authorities.Taking the experience of foreign tax authorities in collecting social insurance premiums as an example,this paper provides a reference for our tax authorities in collecting social insurance premiums by law.In the fourth part,according to the legal problems existing in the collection of social insurance premiums by the tax authorities,the author puts forward some pertinent legal suggestions,including the construction of the legal system for the collection of social insurance premiums by the tax authorities,the optimization of the legal procedures for the collection of social insurance premiums by the tax authorities,the improvement of the right rescue mechanism and dispute resolution mechanism of thepayers,and the suggestions for the optimization of the collection mode of social insurance premiums.