A Study On The Collection And Management Of Social Insurance Fees

In recent years,the social security system of China has been developed significantly.In the year 1999,the Interim Regulations on Collection and Payment of Social Insurance Fees has been released,which stipulates that the collection of the social insurance fees can be implemented by two ways.One simple way is collected by the tax agency directly,whereas another way is collected by several social insurance institutions stipulated by the labor security department.These choices makes the collection of social insurance fees diverges in the different regions,where the normative is relatively poor.Considering this,in the National Tax and Tax Administration System Reform Plan released in 2008,since January 1,2019,the implementation of the collection of social insurance fees will be confined to the tax agency.With the improvement and popularization of the social security system,the scale of the collection of social insurance has been increased significantly,which gradually becomes the working emphasis of the tax agency.Due to the collection of social insurance fees is closely related to the people's livelihood and social's stability,the increase of the scale of the collection can lead to the growth of complaints and petition inevitably.Thus,how to deal with the risk caused by the law enforcement in the collection of social insurance fees is still a changeling problem.Combining with the sophisticated experience of the collection of social insurance fee in “T” district,we find that there exist some serious problems.First,the policies upon the collection of social insurance fee are that strict and vary with years.Second,the risk of data transmission is relatively large.Third,most of the tax agencies concern more about the tax but not the fee.Fourth,there still exists some leakage in the collection of social insurance fee.There are some explanations about those problems,which can be divided into the inner and external factors.Considering this,in this paper,several targeted approach has been provided with the combination of the practical collection work and the internal control framework,which aims to improve the effectiveness of the collection of the social insurance fees further.The main works of this paper is organized as following.Firstly,the basic theory of internal control framework and the normative of the internal control framework of administrative institution,which includes the tax agency,are performed.Then,the collection problems caused by the internal control frameworks have been expounded and discussed,where the tax agency in “T” district are taken as a study object.At last,several effective approaches are put forward based upon above research,for example,the reformation of organization framework and the innovation of management method;the optimization of human resource and the strength of team building;the strength of internal control and risk management;the innovation and integration of information building;the encouragement of making suggestion and the improvement of law environment and so on,which aims to realize the innovation and performance enhancement of the internal control system further.