Study On The Collection And Management Of Disability Insurance Funds

The purpose of setting up the employment security fund for the disabled is to enable enterprises to set up suitable positions for the disabled and help more disabled people find jobs,thus protecting the rights and interests of the disabled.The Administrative Measures on Collection and Use of Employment Security Funds for Disabled Persons was issued in September 2015,standardizing and improving the procedures of collection and administration,and clarifying that tax authorities are the main departments collecting employment security funds for disabled persons,thus changing the situation of chaotic collection and administration and multiple management of collection subjects.In recent years,the tax authorities are responsible for collecting more and more disabled people’s employment security funds,involving more and more enterprises,employers in the declaration of payment,the communication between departments at the same level are all reflected.The author works in the grass-roots front line of the tax system,and his daily work is closely related to the employment security fund for the disabled,so he has a deep sense of what problems exist in the daily collection and management.the anthology is taken as the research object,combined with the actual work,the study of the collection and management of employment security funds for the disabled in Y County Tax Bureau of Jincheng City.The main structure of the full text: chapter one,the introduction the setting of the selection of research objects,discusses the significance of the research content,summarizes the domestic and foreign research,and briefly introduces the innovation points,research methods,explains the main meaning;The second chapter explains the relevant theories,using the new public service theory,tax abidance theory,tax information to support;The third chapter introduces the status quo of collecting and managing employment security funds for the disabled in Y County Tax Bureau of Jincheng City.Chapter four lists the problems encountered in the collection and management of employment security funds for the disabled by Y County Tax Bureau of Jincheng City,and analyzes the reasons according to the problems.Chapter five puts forward the operable propose.By analyzing the employment security funds for the disabled collected by the tax bureau of Y County of Jincheng City,it is found that the main problems of the collection and management of the employment security funds for the disabled in Y County of Jincheng City are low compliance of payment,the collection exceeds the burden of employers,the contact are bumpy,service level of the tax authorities is relatively low.From the perspective of tax cadres,the comprehensive quality needs to be improved.From the point of view of the collection management mode,the mode is not scientific and needs to be further improved;From the legal point of view,the legal system is not perfect;From the point of view of the degree of integration with the Internet,there are still shortcomings and other reasons caused by informatization.According to the above problems and causes,this paper puts forward some shallow suggestions to improve the collection and management of employment security funds for the disabled according to the analyzed reasons: adjusting the collection and management mode,speeding up the construction of e-government,perfecting the quality of public services,and optimizing the legal environment.