| The collection and payment of social insurance premiums are related to the vital interests of every citizen and the well-being of the people.Especially under the background of the declining birth rate,the aging population,the rapidly rising dependency coefficient,and the increasing pressure on social security fund payment,we will discuss how to enhance the positive effect of the transfer of social insurance premium collection and payment responsibilities,and establish a system of multiple payment subjects.It is of great significance to establish a scientific and comprehensive social insurance premium collection and payment collaborative governance mechanism with clear responsibilities,resource sharing,and fairness and inclusiveness.In July 2018,the State Council issued the "National Tax and Local Tax Collection and Administration System Reform Plan",which clarified from the national level that the taxation department will become the main social insurance premium collection agency,and the human resources and social security departments,medical insurance departments,and other entities such as payers,banks,and communities will cooperate closely.Tax department.However,the long history and experience of administrative management show that when a function requires coordination among multiple subjects,there is often a gap between reform expectations due to insufficient collaborative governance capabilities at the initial stage.Therefore,from the perspective of collaborative governance,the paper focuses on a series of problems and challenges after the reform of social insurance premium collection and payment responsibilities,and researches solutions based on collaborative governance tools.It is hoped that through research,it can provide help for the continuous improvement of the quality of social insurance premium collection and payment in District D,and reduce the pain of reform.The thesis starts with the development history and current situation of the collection and payment of social insurance premiums.According to the actual situation of collection and payment in District D,it gradually analyzes the problems and reasons existing in the coordination mechanism of collection and payment.The first is the lack of coordination between government departments in collection and payment,the “fragmentation” of responsibilities between government departments such as taxation,human resources,social security,medical insurance,and finance,the lack of smooth connection between collection and payment processes,and insufficient information sharing and co-governance;),banks,payers and other social forces have not given full play to the advantages of collection and payment coordination,and there is a lack of enthusiasm for collection and payment coordination,and supervision is difficult.It is unclear,there are not many collaborative management measures for taxes and fees,and there are insufficient human resources for collection and collection.Finally,the system guarantees for collection and collection coordination and the foundation for collection and collection governance are weak,the external environment is not coordinated enough,and the relevant supporting laws,regulations and systems for collection and collection of various functional departments are coordinated.The system is not perfect,the system guarantees for the coordinated collection of social security arrears is lacking,the problems left over from the history of social insurance premiums are complex,the social insurance premium burden of enterprises is heavy,and the willingness to participate in the collection and management is low.By analyzing the reasons behind the above problems combined with work practice,and relying on collaborative governance theory to propose solutions.First of all,it is necessary to establish a long-term mechanism for benign collaborative governance between government departments,establish the concept of collaborative governance,strengthen the construction of collaborative decision-making mechanism,and clarify the scope of responsibilities;secondly,introduce measures for multiple subjects to participate in collection and payment,enhance the synergy of social forces in collection and collection,and form multiple subjects.The third is to strengthen the construction of the tax system,promote the coordination of the main body,clarify the work responsibilities,increase the staffing,and improve the modern tax collection and payment capacity;finally,it is necessary to promote the infrastructure construction of the collaborative governance of social insurance premium collection and payment,and improve the collaborative governance environment.,revise laws and regulations and the collection and payment coordination system,establish a collection and payment coordination processing mechanism,coordinately adjust the rates and fee bases,and refine the collection and payment coordination evaluation and supervision mechanism.By improving the coordination mechanism of collection and payment,lay a solid foundation for the establishment of a modern social security system.To sum up,to do a good job in the collection and payment of social insurance premiums should not be a "one-man show" for the taxation department,but should be a multi-subject and perfect organization of various government departments,social organizations,and payers under the guidance of the concept of collaborative governance.With the cooperation of the foundation of collaborative governance and the mutual cooperation of the environment,it is a "chorus" of the tax collection reform. |