Study On The Collection Of Basic Endowment Insurance For Urban And Rural Residents In Yunzhou District,Datong City

In 2018,the Plan for Deepening the Reform of Party and State Institutions and the Plan for reforming the collection and Administration System of State and Local Taxes clearly pointed out that the collection and payment system of social insurance premiums should be reformed,and the collection and administration responsibility of social insurance premiums was transferred to the tax department.Since January 1,2019,The social insurance premiums of public institutions and urban and rural residents in Shanxi Province are uniformly collected by the tax department,which is the first step forward of the transfer reform.Since then,companies and flexible workers will be transferred to the tax authorities to collect social insurance,putting an end to the separate collection of social insurance premiums.Although the tax department has previous taxation experience and powerful business system,due to the characteristics of the basic endowment insurance for urban and rural residents,such as the wide distribution and large number of contributors,voluntary contribution,low compliance,and the impact of tax difference,the tax department cannot be comfortable in the process of collection,which requires the tax department to explore and innovate constantly.Face new challenges.This paper takes the collection and payment of basic endowment insurance for urban and rural residents in Yunzhou District,Datong City as the research object.Through the problems existing in the practical work at the grassroots level,this paper finds out the causes of the problems,and puts forward countermeasures and suggestions to solve the collection and payment problems.First of all,based on the theory of literature research,synergy theory,principal-agent theory and public choice theory,this paper conscientiously summarizes the relevant research viewpoints of domestic and foreign scholars on the basic endowment insurance for urban and rural residents,laying a theoretical foundation for the research of this paper.Secondly,Using the field interview method and the analysis of the collection status quo of Yunzhou District Tax Bureau in Datong City,this paper explores the problems existing in the collection process of basic endowment insurance for urban and rural residents in Yunzhou District in Datong City from the practical level.It is found that Yunzhou District of Datong City mainly has two problems in the collection and payment process.The collection problems include incomplete connection of departments,hidden risks of fund security,low service level of handling and low satisfaction level of payment,and the payment problems include low satisfaction level and low level of payment.The main reasons are incomplete transfer after the reform of the collection system,inadequate fund supervision,lack of effective information sharing platform,imperfect collection system,and imperfect endowment insurance system for urban and rural residents.Finally,the paper puts forward specific measures from several aspects:reasonable division of collection rights and responsibilities,strengthening of fund supervision,building an effective information exchange platform,establishing and improving the collection system,optimizing the basic endowment insurance system for urban and rural residents.The research significance of this paper is to provide some useful reference for solving the problem of basic endowment insurance collection for urban and rural residents in Yunzhou District,Datong City.