Research On The Problems And Countermeasures Of Social Security Fee Collection And Management In Jinan Taxation Department

With the continuous improvement of China’s social system functions of tax authorities are also constantly updating.The burden of social insurance on the Party and government is gradually reducing,and at the same time,the burden of social insurance is also gradually reducing.In addition,there are new requirements for reform of the social insurance fee collection system.On July 20,2018,China’s tax system completed the merger of national and local tax institutions,and the tax institutions fulfilled their duties of tax collection and management services with a new look.With the continuous acceleration of social progress,social security,as a key link in promoting social stability and development,has also expanded its coverage,and has put forward higher requirements for collection and management of social insurance premiums.Since the social insurance premiums were collected and managed by the tax department,the scale of income collected has been expanded,and the level of management has also been further improved.Along with this,there are also some management issues.This article takes reform of social insurance fee collection management system in Jinan as the background,applies relevant theories,and takes Jinan as the research sample to study the current situation of social insurance premium tax collection in the city.The social insurance premium collection and payment work of the tax department in Jinan City conducted in-depth analysis and summary of the problems and difficulties faced by the tax department in Jinan City’s social insurance premium collection and payment work by consulting relevant documents,conducting questionnaire surveys,comparative analysis of materials,and combining with the actual situation encountered in daily collection and payment work.Finally,four problems were summarized:firstly,the department’s cooperation and communication were not sufficient,and the problem handling was difficult;The second is the uneven level of payment services,which hinders the optimization of the business environment;Thirdly,the legal and regulatory system is incomplete,making it difficult to carry out work in accordance with it;Fourthly,the risk management of arrears is not taken seriously,and the enjoyment of benefits cannot be guaranteed.By applying relevant theories and analyzing the actual situation in Jinan,we propose strategies to optimize improve the collection and management of social insurance premiums from multiple aspects such as departmental co governance and service improvement,in order to solve the collection and payment difficulties encountered in current work.Firstly,strengthen departmental communication and coordination to form a collaborative and efficient force;The second is to enhance risk prevention capabilities and ensure that people enjoy treatment;Thirdly,complete relevant laws and regulations to strengthen the social security system guarantee;The fourth is to improve the level of payment services and ensure the quality of the business environment.Helping the tax departments of Jinan City to improve the level of social insurance premium collection and payment management,and better carry out payment service management work,also provides useful reference for the tax departments of other cities in the country to better carry out social insurance premium collection and management work.