Study On The Collection And Payment Of Social Insurance Premiums By Tax Authorities

In July 2018,the "Plan for the Reform of the Taxation and Management System of the State Tax and Local Tax" was introduced,which clarified that the tax authorities will uniformly collect all social insurance premiums.This means that the previously separate collection of social insurance premiums by local tax bureaus and social security departments will gradually be unified and carried out by tax authorities.After the reform,with the merger of state and local taxes,the National Taxation Bureau was established to be responsible for collecting social insurance premiums in all provinces and cities,marking the end of the era of local collection of social insurance premiums.This move aims to achieve "full coverage,full process,full elements,and full linkage" in social insurance collection and management,improve the efficiency and service level of social insurance collection and management,reduce the burden on enterprises,optimize the tax system,and promote economic development.The reform of the social insurance premium collection system is an important area of deepening reform in China in recent years.In this context,tax authorities in various regions have taken on the important responsibility of uniformly collecting social insurance premiums.As a typical medium-sized city in China,JN City also faces various collection and management problems.This paper conducts a deep analysis of the current situation and problems of social insurance premium collection by the tax authorities in JN City through questionnaire surveys,staff interviews,and data comparison analysis.Based on the in-depth research of this paper,four prominent problems in social insurance premium collection by the tax authorities in JN City urgently need to be addressed.First,the collection work involves multiple departments,and unclear division of responsibilities makes collection work difficult to proceed smoothly.Second,the collection force of the tax authorities is unable to meet the growing collection tasks,leading to increased work pressure.Third,there is a lack of effective communication and coordination between different departments,making it difficult to achieve a synergistic effect in collection work.Fourth,the information systems of tax,social security,medical insurance,and banks are mutually independent,and data sharing presents certain difficulties.To address these problems,this paper proposes four strategies.Firstly,relevant laws and regulations should be defined and improved,and responsibilities of each department should be clarified,with sound institutional safeguards established.Secondly,the professional literacy of collection personnel should be improved,with strengthening of training and knowledge popularization.Thirdly,a multi-departmental collaborative linkage mechanism should be established,to promote information sharing and communication and collaboration between departments.Finally,information construction should be strengthened,with the construction of a digital platform to improve information real-time transmission and sharing efficiency.Overall,this paper provides a series of feasible solutions by conducting a deep analysis of the current situation and problems of social insurance premium collection by the tax authorities in JN City,which provides useful references and guidance for tax authorities to carry out social insurance premium collection work.Meanwhile,the research findings of this paper also provide useful references for tax authorities in other medium and small cities and regions to improve social insurance premium collection work.