Research On The Unified Collection And Management Of Social Insurance Premiums

The social insurance premium system is one of the most important social and economic systems in China.It is a basic measure that concerns people's livelihood and embodies the human-centered idea.It is the fundamental cornerstone for protecting people's happiness,social stability,and national stability.Since the establishment of China's social insurance system in the 1990 s,great progress has been made.However,because the "Social Insurance Law" and related laws do not specify the main body of social insurance premium collection and management,China's social insurance premium collection and management methods have not been unified.So far,various social security and taxation departments in the country still have a variety of collection and management status,which affects the efficiency of collection and management.Limits the sustainable development of China's social security system.In 2018,the "Deepening the Reform of the Party and State Institutions" promulgated by the Party Central Committee put all social insurance premiums under the unified collection and management of the taxation department,and for the first time established a single statutory collection and management function for the taxation department to realize the unified collection and management of social insurance premiums.Based on the actual situation of Yongjia County,this article combined with the work experience of the grass-roots level,made a detailed investigation and summarized the current situation of the unified collection and management of social insurance premiums in Yongjia County,and the reform and development situation.It puts forward some practical and operable solutions and suggestions.The research in this paper takes Yongjia County's unified collection and management of social insurance premiums as the starting point.Based on the comprehensive use of Beveridge's social welfare theory,Keynes' s state intervention theory,public choice theory,and information asymmetry theory,it uses statistical analysis methods.,Literature analysis method,field interview method,etc.,to establish a basic theoretical framework and method system for the in-depth development of this article.In the research process,the author focused on how to improve and optimize the unified collection and management method of social insurance premiums,and how to realize the innovation of social insurance premium collection and management methods,in order to find an effective path that can help improve the efficiency of social insurance collection and management,and reduce the cost of social insurance collection and management.The intention is to maximize the effectiveness of the unified collection and management of social insurance premiums in Yongjia County,serve the convenience of payers,promote the development of social security undertakings,and promote the direction of the reform of the social insurance premium collection and management system to provide the tax authorities with the main status of collectively collecting social insurance premiums.Reference comments and suggestions.Since the implementation of unified collection and management,the income and scale of social insurance premium collection and management in Yongjia County have been greatly improved,and the advantages of the reform of the social insurance collection and management system have been fully reflected.However,during the implementation of the reform,many obstacles were still encountered,including a series of problems such as unstable collection and management system,low collection and management efficiency,low collection and management coverage,and improvement in collection and management services.The reasons for these problems are firstly the lack of corresponding legal foundation guarantees,inadequate law enforcement measures for corporate non-compliance,inconsistent collection standards and collection management models,and secondly the unclear power and responsibility among departments,lack of communication and coordination,and lack of uniformity.Multi-department cooperation and cooperation in the collection and administration system,the ideology of the collection and management personnel is backward,and the social masses lack of awareness of security and so on.Therefore,in view of the above reasons,we propose improvement measures from the six aspects of establishing a law-based social insurance premium collection and management system,clarifying the functions and responsibilities of various departments,accelerating the process of informatization construction,establishing a risk supervision mechanism,strengthening the professional quality of the team,and expanding social publicity.