Research On The Taxation Mode Of Social Security Premiums

China's social insurance collection has been created and revised to form the current collection pattern.The Central Committee of the Communist Party of China issued the “Deepening Party and State Institution Reform Program” in March 2018.Article 46 clearly states that “from January 1,2019 the social insurance premiums such as pension insurance premiums,basic medical insurance premiums,unemployment insurance premiums,etc.are collected by the taxation department uniformly." This major reform marks that China's “binary” collection model of collecting social insurance premiums jointly by tax authorities and social security agencies has come to a complete end.However,there are also many problems in it,which have caused problems in the implementation of policies.Resistance,the handover procedure for the conversion of the social insurance premium collection mode was originally scheduled to be completed in December 2018,and was originally scheduled to complete the complete transfer of the collection task on January 1,2019.However,from the beginning of 2019,the policy has been temporarily suspended in various places.Taking Shanghai as an example,the Ministry of Human Resources and Social Security issued a notice on January 4,2019.The function of collecting social insurance premiums of government agencies,institutions,and urban and rural residents will be transferred to the tax department for management,while the collection of corporate social insurance premiums will be temporarily suspended.After the relevant supporting policies and systems are improved,then handover.Although the transfer of the collection function has been suspended,from the perspective of the current requirements for steady transfer and the State Council's requirements for the gradual reduction of social insurance premium rates in various places,the reform of the tax collection model for social insurance premiums is imperative.Social insurance premiums are a major pillar of our national livelihood security and welfare,and its collection mode and means are also closely related to our lives.How to solve the problems encountered in the implementation process and promote the social insurance tax collection model is particularly important.This paper is divided into four parts.The first part obtains the history of the reform of the social insurance premium collection model in China's history through literature analysis and data inquiries.The implementation situation in each region has practical significance for sorting out the problems generated during the implementation of the collection model and proposing solutions.Therefore,the author consulted the regulations on social insurance premium collection issued by various provinces and cities,the official website of the tax authority,human resources and social security.The bureau's official website,government information network and other network materials collected and sorted out the actual collection mode in various regions.In some regions,the implementation status after January 1,2019 cannot be queried on the network.The author chose to call 12366 for manual inquiry to sort out Provide a copy of the status quo of the reform of the social insurance premium collection mode in various regions;Followed by the second part,in view of tax collection mode of implementation of social insurance is difficult in practice,the author believes the validity of the mode should be implemented to determine.Firstly,clarify why the tax authorities to levy social insurance,then to explore the problems and solutions that arise in the process of its collection,so it is divided into two parts to demonstrate its legitimacy through the combination of theory and data analysis.The first is theoretical demonstration.The first step introduces the commonality of social insurance premiums and taxes.Then,it discusses the validity of the theory through the theory of insufficient effective demand,the theory of government power,and the theory of collaborative management.Finally,taking Guangdong Province as an example,the pension insurance premiums The two levels of income and benefits calculation and discussion discuss the legitimacy of its practice;the third part explores the difficulties that may be encountered during the implementation of the social insurance tax collection model through interviews with both parties of the collection;The staff of the tax bureau in the area where the tax collection mode was transferred conducted interviews and made feasible suggestions.The study believes that there are many negative action mechanisms in the implementation of social insurance premiums in China,mainly distributed in the following four levels: 1.Negative action mechanism at the level of public services;2.Negative action mechanism at the level of business operations;3.Negative effect mechanism at the level of information management;4.Negative effect mechanism at the level of the collection process,such as incomplete legal policies leading to unclear powers and responsibilities in the collection process,increased burden on the enterprise in the short term,and excessive enterprise planning.In response to the above problems,the author has put forward some feasible suggestions,such as speeding up policy formulation,achieving responsibility to people,speeding up the construction of information platforms,and introducing talents with multiple backgrounds.Through the study of the current social insurance premium collection mode and policies,with a view to the future promotion of this reform has reference significance.