Research On The Problems And Countermeasures Of The Unified Collection Of Social Insurance Fees By The Taxation Departmen

The realization of the common desire of the people is the essence of socialism.In the process of realizing China’s common prosperity,the social security system plays a basic supporting role.Social security is the "stabilizer" to realize people’s harmonious and stable life and work,and enjoy the minimum security.It is an important institutional arrangement for governing the country and stabilizing the country.However,the existence of the social security system depends on the continuous injection of social security funds.If there are problems in the collection and payment of social insurance premiums,the social security system will become a castle in the air.Although the transfer of domestic social security fee collection and payment responsibility to the tax department has been preliminarily implemented,there are still great differences in the collection level and process of tax departments across the country.The construction of China’s social security system started late,superimposed on the accelerated process of population aging,the reduction of young people’s willingness to give birth,the repeated outbreak of pneumonia and other factors,it is particularly urgent and important to implement the task of reforming the social insurance premium collection and management system and improve the social security system.Starting from January 1,2019,the social insurance premium will be transferred to the tax department for collection and payment.In the new era,it is necessary to make an in-depth exploration on the collection and management of social insurance premium.Taking the process of social security fee transfer tax collection in Q County as a sample,this paper summarizes the achievements and current situation of the tax department of Q county since the implementation of the unified collection of social insurance fees from 2019 to now,carries out a questionnaire survey based on the service center for the people and the network,takes the payers in the tax hall of Q County,the personnel of the tax department and the personnel of the social security fee handling agency as a sample,and uses the new public service theory and public choice theory,Explore the key problems existing in the current unified collection and payment of social insurance premiums by the tax bureau of Q County,including the lack of close business cooperation between departments,frequent non-compliance of payers,imperfect collection and management system,insufficient tax and social security fee collection personnel,etc.compared with the existing problems,combined with the advanced practices of social insurance fee collection and payment in developed countries and pilot areas,analyze and obtain the collection and payment process,laws and regulations,division of department responsibilities For the reasons of professional talent reserve,this paper puts forward the improvement measures of social security fee transfer and collection suitable for the actual situation of our province from five aspects: establishing and perfecting the laws and regulations of social security fee collection,perfecting the cooperative co governance mechanism of social security fee,perfecting the information data system,establishing a professional talent team and standardizing the supervision and management of social security fee.