Research On Social Insurance Premium Collection And Countermeasures Of Taxation Department Of W County,Hebei Province

From the initial establishment of reform and opening up in 1982 to the present,the collection system of social insurance premium has gone through three major reforms,respectively from the early reform of trade union dominated,bank received on behalf of the labor department,from the labor department to the reform of the dual body of human society and taxation.In 2018,the Third Plenary session of the 19 th CPC Central Committee proposed the reform of transferring the collection function of social insurance premium to the tax department,and finally determined that the tax department is fully responsible for the collection of social insurance premium.After the transfer of the social insurance premium collection function to the tax department,there has been a great improvement in the efficiency of collection management,cost saving,service optimization and process standardization.However,how to further improve the tax department’s collection efficiency of social insurance premium and deal with the attendant risks and challenges will become an urgent problem for the tax department to study and solve.This paper takes the tax Bureau of W County of Hebei Province as the research object,makes an in-depth analysis of its various situations in the collection of social insurance premiums,extracts various problems existing in the collection of social insurance premiums by the tax department of W County of Hebei Province,analyzes the causes,and finally gives corresponding suggestions and countermeasures.This study focuses on the actual collection work of social insurance premium of W County Tax Bureau.It adopts the research methods of literature analysis,field investigation and questionnaire survey to comprehensively collect the relevant evaluation and suggestions of the staff of tax department,human resources and social security department and the payer on the collection work of social insurance premium of tax department.Combined with various risks and difficulties encountered by the staff of the tax and human resources and social security departments in the front-line work,the following problems exist in the collection of social insurance premiums by the tax department of W County are sorted out and summarized:it is difficult for the collection staff to meet the needs,the information system is not perfect,the communication and coordination between departments are not in place,and the awareness of payment and rights and interests of the payers is not strong.The reasons are mainly reflected in the idea of "heavy tax and light fee" in the tax department,the function of the information system to be upgraded,the lack of coordination mechanism between departments,and the inadequate publicity of social insurance policy.In view of relevant problems and causes,countermeasures and suggestions are finally put forward as follows: strengthen the construction of social security work team of tax department,promote the construction of multi-department integrated information,build inter-department coordination mechanism,strengthen social security policy publicity,etc.This paper aims to provide some countermeasures and suggestions for the tax department of W County in improving the efficiency of collecting social insurance premiums,and take this as a reference to provide some help for the grass-roots tax department of other counties and cities to improve the efficiency of collecting social insurance premiums.