Research On The Collection Of Social Insurance Premiums Under The Background Of The Transfer Of Collection Responsibilities

As the most basic part of the operation of the social security system,the collection of social insurance premiums has the most direct and extensive impact on the coverage and fund scale of social insurance.The Party’s 20 th National Congress pointed out that it is necessary to improve the multi-level social security system that covers the whole people,integrates urban and rural areas,is fair and unified,is safe and standardized,and is sustainable,which undoubtedly puts forward higher requirements for the collection of social insurance premiums.Since the 90 s of last century,the collection of social insurance premium in China has been in a "fragmented" state with disunity of subject and pattern.Until January 1,2019,according to the arrangement and deployment of the Party Central Committee and The State Council,the responsibility for collecting social insurance premiums was uniformly transferred to the tax department,which further improved the collection efficiency and effectively compressed the cost of collecting social insurance premiums,and basically realized the smooth transition of the old and new systems.However,in the process of responsibility transfer,some new problems inevitably appear,which bring some new challenges to the tax department to carry out the collection of social insurance premiums.Up to now,although the collection subject of social insurance premiums in each province has been unified,there are still some differences between provinces in the specific collection mode.Based on the current situation of collection and management in T City,this paper uses literature research,case analysis and interview methods,combined with my own work experience,to deeply explore the existing problems and causes of social insurance premium collection in T City.In the context of the transfer of social insurance premium collection responsibilities,due to the low illegal costs of enterprises,the inflexible law enforcement of the tax department,the confused distribution of rights and responsibilities,the low level of informatization,and the overload growth of business volume,the current "non-full responsibility collection" mode of the tax department of T City’s social insurance premium collection has the following problems: First,the low compliance of payment;Second,the coordination between departments is difficult;Third,the data transmission is not smooth;Fourth,tax office congestion is serious.These problems restrict the collection efficiency of social insurance premiums to some extent.In view of the existing problems at the present stage,based on the theory of holistic governance and process reengineering,opinions and suggestions are put forward to further improve the collection and management system of social insurance premiums,clarify the relationship between rights and responsibilities at all levels,strengthen information construction,and improve service quality and efficiency,so as to gradually realize the transformation of the "non-full responsibility collection" mode from the tax department to the "full responsibility collection" mode.It is hoped that through the in-depth study of various problems existing in the process of transferring the responsibility of social insurance levy in T city,it can provide new ideas and references for improving the social security system and deepening the reform of the social insurance levy system in our country.