Research On The Collection Of Social Security Fees By The Taxation Department Of J City

In 2018,the General Office of the Communist Party of China and the State Council issued the "Reform Plan for the State Taxation and Local Taxation Collection and Management System"(hereinafter referred to as the "Reform Plan").The"Reform Plan" specifies the reform of the national and local tax collection and management system,which includes the transfer of social insurance fee collection and management responsibilities,and the construction of an optimized,unified,and efficient tax collection and management system.At the same time,it is clarified that from January 1,2019,various social security fees such as basic pension insurance,basic medical insurance,unemployment insurance,work-related injury insurance,and maternity insurance will be uniformly collected by the tax department.This represents that the construction and development of China’s social security system has entered a new historical period.However,with the continuous deepening of the reform of social security fee collection and payment,problems in the collection and payment work are gradually exposed,and have become a new issue faced by the social security fee collection and payment work in the new era.This article applies the seamless government theory and government process reengineering theory,uses in-depth interviews and participatory observation methods to investigate the collection of social security fees by the tax department in J city.It summarizes the problems in the collection of social security fees by the tax department in J city,such as inconvenient collection of medical insurance for urban and rural residents,high risk of offline collection,ineffective collection of overdue cases,and heavy burden of social security fees.By analyzing the above issues,it is pointed out that the inadequate collection plan for urban and rural residents’ medical insurance,inadequate implementation of offline collection system,current laws lagging behind social security reform,and increased efforts in collecting social security fees are the reasons for the problems.In response to the current problems,strategies such as optimizing the collection plan for urban and rural residents’ medical insurance,strengthening offline collection supervision,promoting legislation and reform simultaneously,and reducing the burden of social security fees are summarized.The research in this article provides effective practical support for the efficient operation of the social security mechanism in J city.It can not only provide the research results to the tax department of J city as a reference,but also provide reference for the reform of social security fees in other cities of the same scale in China.