Study On The Collection And Management Ability Of Social Insurance Premium In Yichun Tax System From The Perspective Of Public Performance Management

It is not only an important responsibility of modern government,but also a basic right of citizens in modern society to provide social security for social members of a country to ensure that they do not fall into survival dilemma due to the occurrence of specific events.Since the rapid development of marketization,industrialization and urbanization,although China’s social security work has been constantly improved at the system level and the construction of social security system has been rapidly promoted,a series of achievements have been made,the following new problems are also very prominent: the first is that the gap of social security funds continues to grow;the second is that the aging population has brought huge pressure on social security expenditure;the third is that it is difficult to increase the proportion of social security funds collected.In the context of social and economic development,China’s livelihood policy and social security will be further strengthened.Therefore,how to meet the increasing rigid demand for social security funds by governments at all levels,and how to ensure the sustained and rapid growth of social security contribution income,will not only be a major strategic issue for governments at all levels to seriously study,but also an urgent practical problem to be solved.The reform of national and local tax collection and management system has been gradually implemented,and the mode of collecting social insurance premium by tax department has been established.And after the establishment of Yichun taxation system,it has received the collection and payment of social insurance premiums from 3334 government and public institutions,105000 payers of institutions,1.67 million basic endowment insurance payers of urban and rural residents,and 4.91 million payers of basic medical insurance for urban and rural residents.So this has put forward a severe test on the ability of Yichun tax system to collect and manage social insurance premiums.In this paper,the ability of social insurance collection and management is analyzed to find out the problems and deficiencies in the current collection and management of social insurance premium in Yichun tax system,and put forward specific solutions to improve the quality and efficiency of social insurance collection and management from the perspective of practical operation,which can strengthen the collection and management efficiency of social insurance premiums at the grassroots level,improve the collection rate and warehousing rate,and promote the income increase and local economic developmen.Then in this paper,starting from the definition of social insurance premium collection and management ability,the application mode of public performance management theory in the collection and management of social insurance premium is elaborated,and on this basis,the evaluation index system of social insurance premium collection and management ability is constructed,including human resources,organization,information system,infrastructure,efficiency level,which are 16 indicators as follows: in terms of human resources,it is divided into four indicators:basic quality,business ability,number of personnel and team structure;in terms of organization,it is divided into three indicators: organization setting,coverage and operation status;in information system,it is divided into three indicators: perfection degree,function matching and user experience;in terms of infrastructure,it can be divided into three indicators: the degree of informatization,the number of service windows,and the frequency of facility renewal;in terms of efficiency,it can be divided into three indicators,namely,the coverage rate of social insurance premium,the efficiency of social insurance premium collection,and the per capita social insurance premium levy amount.On the basis of establishing the evaluation index system,taking the design of questionnaire as the breakthrough point,this paper investigates and analyzes the collection and management of social insurance premium of 12 tax collection units in Yichun tax system.In addition,according to the survey results,this paper fills in the evaluation form of social insurance premium collection and management ability,evaluates the social insurance collection and management ability of Yichun tax system from the three aspects of matching,adaptability and balance,and finds out the problems in human resources,organizational structure,information system,infrastructure and efficiency level of Yichun tax system.Among them,in terms of human resources,there are mainly problems such as lack of social insurance premium professionals,insufficient training of social insurance premium professionals,uneven allocation of social insurance premium talent team;in terms of organization,there are mainly problems such as insufficient number of collection sites and excessive jurisdiction of collection and management agencies;in the aspect of information system,there are some problems,such as insufficient information interaction ability,low data processing capacity,and system functions to be optimized;in infrastructure,there are problems such as insufficient overall planning of infrastructure construction and insufficient updating of information equipment;in terms of efficiency,there are mainly problems such as the need to improve the collection coverage rate and the unscientific collection cost planning.In view of the above problems,suggestions are put forward as follows: first,strengthen the construction of social insurance premium collection and management professionals,including the introduction of professional talents and the expansion of training methods;second,improve the social insurance collection and management organization,including improving the social insurance premium organization system and improving the coverage of social insurance premium collection and management;third,strengthen the informatization construction of social insurance premium collection and management,including optimizing the information system of social insurance premium collection and management of tax department and establishing an integrated social insurance premium data sharing network;fourth,strengthen the infrastructure construction of social insurance premium collection and management,including improving the level of infrastructure modernization and strengthening the balanced investment in infrastructure;fifth,improving the efficiency of social insurance premium collection and management,including improving the compliance of social insurance payers,establishing social insurance credit evaluation system and scientifically planning the cost of social insurance premium collection and management.