Research On The Subject Of Social Insurance Premium Collection In China

In October 18,2017,the nineteenth National Congress of the Communist Party of China was successfully held in Beijing.The nineteen major reports suggest that the construction of the social security system should be strengthened.According to the requirements of the bottom line,the weave network and the construction mechanism,the multi level social security system covering the whole people,urban and rural integration,clear power and responsibility,a moderate and sustainable guarantee,and the establishment of a unified public service platform for social insurance in China are established.Before the nineteen Congress of the party,the subject of the collection of social insurance fees in our country has not been clearly unified.Since the establishment of social insurance system in China,the collection of social insurance fees has gone through the mode of independent expropriation by the social insurance agencies,and the social insurance department and the tax department are the main body of the social insurance fee.Multiple collection mode.The collection of social insurance premium has different choices in various provinces and regions in China.With the increasing demand for the fine management of the social insurance fee and the satisfaction of the social insurance system in our society,the disadvantages of the coexistence of multiple collection modes in our country are becoming more and more obvious.There are many problems,such as the confusion of the subject,the unidentified power and responsibility,the poor management and the lack of rigidity,which are not conducive to the social insurance.Expropriation is also not conducive to the construction and development of China's social insurance system.The nineteen reports pointed out that a perfect social security system must be established for a well-off society in an all-round way,to win the great victory of socialism with Chinese characteristics in the new era and to realize the Chinese dream of a great rejuvenation of the Chinese nation.The collection and management of social insurance premiums is an important link to ensure the healthy development of the social insurance system.Therefore,China is in urgent need of the main body of unified social insurance premiums and the establishment of a standardized and unified social insurance premium collection and management service system.This article is the use of a series of scientific research methods to explore and study the subject of the collection of social insurance in China,and put forward the necessity of the reform of the main body of the social insurance fee.It is pointed out that the tax department is the only subject of the social insurance fee,which is the most consistent with the national conditions of our country,and puts forward the policy suggestions to the unified levy of the social insurance fee from the tax department.First of all,this paper analyzes the evolution of social insurance collection model in China by means of theoretical analysis and the historical evolution of the legal system of social insurance premium,and points out that the reform of social insurance premium collection mode should adapt to the national conditions and the needs of economic development in China.Secondly,this paper analyzes the current situation of three kinds of social insurance premium collection models by means of comparative analysis,points out the disadvantages brought by multiple collection subjects,and points out the necessity of reform of social insurance premium collection subjects.Thirdly,using the literature method to quote the domestic and foreign literature and research results,and draw lessons from the experience of the collection of social insurance premiums abroad,summed up the principles to be followed in the selection of the subject of social insurance premium collection.It is suggested that the tax department as the sole subject of collection of social insurance premium is the most suitable choice for Chinas national conditions.Finally,the empirical study method is used to make an empirical analysis on the status of the social insurance fee collection between different provinces and regions in China,and the policy suggestions are put forward to the unified levy of the social insurance fee from the tax department.