Research On The Collection And Management Of Social Insurance Premiums In W County

Social insurance premiums are the most core part of China’s social security system,and have a great impact on the construction of the entire social security system.As the country with the largest social security scale in the world,strengthening the collection and management of social insurance premiums is conducive to improving the efficiency of collection and promoting the participation and payment of all kinds of personnel,thereby consolidating the foundation of social insurance collection and management.If there is a problem in the collection and management of social insurance premiums,then the corresponding systems of social insurance are equivalent to water without a source.Doing a solid job in the collection and management of social insurance premiums is related to the national economy and people’s livelihood.This study is mainly based on the collection and management of social insurance premiums under the background of the reform of the collection and management system,taking W County as the main research body,and applying the literature research method and interview method to study some problems and achievements in the process of collection of social insurance premiums in the tax department.At present,the social insurance premium collection mode of W County is "approved by the social security agency-tax collection",and the social security fund collected into the treasury is steadily increasing every year,and the safe operation of the social security fund has made great contributions to the steady progress of the "giant ship" of the social insurance undertaking in W County,but there are also many problems in the process of collection and management.Through the investigation,it is found that the problems in the process of social insurance premium collection and management in W County are mainly as follows: insufficient collection and management,difficulty in collecting arrears,low degree of information sharing,difficulty in departmental coordination,and difficulty in supervising natural person payment groups;Through the investigation,it is found that the main reasons for these problems are: heavy taxes and light fees at work,imperfect laws and regulations on social insurance,limited degree of system informatization,and limited awareness of natural persons.Through the theory of public goods and administrative efficiency,combined with the refined management of the tax department of W County in the process of taxation,an effective countermeasure for the collection of social insurance premiums in W County is proposed.It can start from four aspects: strengthening the organization to improve the level of collection and management,improving relevant laws and regulations,optimizing the information system to promote departmental collaboration,and strengthening the collection and management of social insurance premiums for natural persons,effectively improving the efficiency of social insurance premium collection in W County,performing better collection and management responsibilities,and also having a certain reference role in the subsequent collection and management of social insurance premiums.