Research On The Collection And Management Of Employment Security Fund For Disabled Persons In County Fu Yuan

General Secretary Xi Jinping pointed out that the dignity of the disabled should be fully respected and the disabled should be encouraged to realize their dreams in life.Against this background,my country has introduced the employment security fund system for the disabled,with the aim of promoting more employers to hire disabled workers through the establishment of this fund.Since the implementation of the employment security fund system for the disabled,the financial guarantee for the cause of the disabled in my country has become more abundant,and the cause of the disabled has made significant progress.The "Administrative Measures for the Collection and Use of Employment Security Fund for Disabled Persons" was formulated and promulgated in 2015,which clearly stipulates that the collection department of employment security fund for disabled persons is the tax authority in the form of regulations.Improve the collection efficiency of disability pension.However,it must be noted that the current disability pension system in my country is still imperfect,because of the loopholes in the system design,there are games between different stakeholders in the actual policy implementation,and there are loopholes in the collection and management of the disability pension.As a grass-roots tax worker who is directly engaged in the collection and management of disability insurance funds,the author selects the tax bureau of Fuyuan County,Yunnan Province as a sample to study the collection and management of disability insurance funds based on the actual work.Based on the research on the collection and management of disability insurance funds by grass-roots tax bureaus,this paper introduces the point of view of game theory,and believes that there is a multi-game relationship between employers and collection and management industry departments in the collection and management of employment security funds for disabled persons.By analyzing the current situation of Fuyuan County Taxation Bureau’s collection and management of disability insurance funds and five cases in practice,the game process and results are analyzed.Based on this analysis,the problems existing in the collection and management of disability insurance funds in Fuyuan County are put forward,mainly due to the low quality of disability insurance declarations.,The management level of the tax bureau is lagging behind,the coordination between departments is difficult,and the social responsibility between industries is unfair.It is believed that the main reasons for these problems are that the legislation is not perfect,the management system is not scientific enough,the human resources management level of the tax bureau is insufficient,and policy publicity is not enough.In place,the information construction is not in place,and it is proposed to optimize the disability insurance fund system from the aspects of improving legislation,optimizing the management model,strengthening policy publicity,strengthening department coordination,strengthening inspection and punishment,and strengthening information construction,and improving the collection and management of disability insurance funds.level.