Research On The Problems And Countermeasures In The Process Of Social Insurance Premium Collection And Management By Xingan League

With the continuous improvement of China’s social system,the functions of tax institutions are also constantly updated.While reducing the burden of social insurance premiums,the Party and the government have put forward new requirements for the reform of the collection and payment system of social insurance premiums.Starting from January 1,2019,in accordance with the requirements of The State Council,we will promote the collection of social insurance premiums with full tax responsibility across the country.Prior to the release of this regulation,on July 20,2018,China completed the work,the merger of the land tax institutions tax authorities to new look foreign to perform the duties of collection and management services,with the social advancement speeding up unceasingly,the social security as a key link for promoting the development of the social stability,social security coverage is becoming more and more wide,the social security tax administration work also put forward higher requirements.At present,the responsibility of social insurance premium collection is assigned to the tax department,which opens up a new collection mode.Since the social insurance premium is collected by the tax department,the scale of income collected has been expanded,and the level of collection and management has been further improved,which reflects that the tax department has obvious advantages in collecting social insurance premium.Xingan league revenue based on the state administration of taxation(hereinafter referred to as Xingan league revenue)solely on social insurance premium is an empirical case,the integrated use of principal-agent theory,administrative efficiency,related theory and the theory of new public management theory system,full responsibility in Xingan league revenue tax authorities to impose pattern,on the basis of the status quo in this paper explains the results and problems in the process of collecting and managing social insurance premiums by tax authorities,and analyzes the causes systematically.According to the collection mechanism of social insurance,the author further puts forward suggestions and suggestions on improving tax administration of social insurance premiums by tax authorities.The purpose is to abandon the multifarious unnecessary links,improve the efficiency of payment,reduce economic costs,and promote the administrative efficiency of social insurance premium collection and management of Xingan League revenue tax department to further improve.In order to guarantee the tax source,maintain social stability,develop local economy,promote the coordinated development of tax revenue and social security,and achieve social progress contribute to a certain practical significance and practical value.