| Before 2019,tax authorities and social security institutions have been participated in the collection and management of national social insurance premiums to varying degrees.According to the outline for deepening the reform of Party and state institutions,the tax authorities will be responsible for the collection and management of social insurance premiums from 2019.In the early stage of reform,there are still many defects in China’s social insurance premium collection and management system.The collection and management of new transferred insurance types has affected the original collection and management system to a certain extent,resulting in problems in the collection and management of social insurance premiums,such as weak collection and management of resources,unclear operation and unclear rights and responsibilities,which need to be further improved.Taking the social insurance premium collection and management of Qiqihar tax system as the research object,on the basis of studying present status of research both in China and abroad,this paper investigates the tax personnel,payers and experts by means of questionnaire survey and interview survey,obtains the relevant data in the operation of social insurance premium collection and management,and then analyzes the problems and reasons existing in the current social insurance premium collection and management of Qiqihar.This paper makes an in-depth study on the social insurance premium collection and management of Qiqihar tax authorities,using the tax administrative efficiency based on the theory of process reengineering,designs the optimization scheme of Qiqihar social insurance premium collection and management from five aspects: the construction of information platform,improvement of the working ability of tax collection and management personnel,the refinement of collection and management process,the standardization of collection and management rights and responsibilities and the innovation of payment publicity and training methods,and puts forward three guarantee measures for the smooth operation of the scheme,in order to improve the efficiency of social insurance premium collection and management in Qiqihar city. |
