Comparative Investigation On The Efficiency Of Social Security Contributions Collection Systems

With the acceleration of the aging of China's population,the gap of social security fund is becoming more and more serious.At present,the social insurance fund in China has a serious problem of escaping payment,which has seriously affected the income and expenditure of China's social security fund,and it is urgent to solve the problem that threatens the steady growth of social security fund income.Therefore,strengthening the collection management of social security contributions becomes an important part of solving the income problem of social security fund.So choosing a more efficient system of social security is an important issue.Due to the historical reasons,Chinese social security contributions collection gradually forms a "dual expropriation" system,which is determined by the provisional regulations of social insurance premium collection carried out by the state council in 1999.According to the regulation,the collection agency is determined by each province and autonomous region based on its own situation.The system has been controversial since its establishment,the argument is mainly around tax authorities and social security agencies which is more efficient and reasonable to collect the contributions.And in 2010 "social insurance law" implemented,but did not make specific provision on this issue.Nowadays,international studies on the collection of tax collection system have increased,and more and more researchers call for the cooperation between tax authorities and social security collection agencies.With the reform of China's economic system,the drawbacks of the dual expropriation system are increasingly exposed,and the improvement of the collection efficiency of the national social security fee is not conducive to raising the overall level of social security fee and extending the coverage of the social security system,which is increasingly becoming the obstacle to the further improvement of the social security system.However,there is a constant controversy over the reform direction of social security fee collection system.In view of this,this paper considers that it is necessary to study the collection of social security agencies and local tax authorities.The foreign social security system was established earlier and accumulated more experience in the reform of social security system.Therefore,this paper will analyze the direction of the reform of social security contributions collection system in China from the perspectives of social security contributions collection system reform at home and abroad,building empirical models to analyze the collection efficiency of expropriated institutions and the policy efficiency of China's tax collection.And the paper will also analyze the reform direction of social security fee collection system based on the reform measures adopted in the 1990s.Through analysis and research,it is concluded that the reform direction of social security expropriation system in China is to integrate the collection mechanism,establish a merged collection system of tax and social securitycontributions,so as to save the cost and improve the collection efficiency.