A Study On The Collection And Management Of Social Insurance Premiums By The Tax Department Of L County, Yunnan Province

The collection and management of social insurance premiums(SIPs)occupies an important position in the social security system.As China’s social security reform enters a stage of system integration,coordination and efficiency,the connections between the collection and management of SIPs and the stable implementation of social security system,as well as the receipt and cashing of the benefits of the majority of contributors,have been becoming more and more close.In accordance with the CPC Central Committee’s Plan for Deepening the Reform of Party and State Institutions,the tax department will be fully responsible for the collection of social insurance premiums starting from January 1,2019.The tax department of Yunnan Province has a lot of excellent experience in the collection of SIPs,for examples,starting to "collect" SIPs in 1998,realizing the "unified collection of five insurances" in 2002,officially launching the Golden Tax Phase III SIP standard version system in2021,and putting forward the concept of "paying attention to both taxes and fees" in the collection and management work in 2022.However,under the current SIP collection method and process,how to improve the efficiency and effect of SIP collection and management,as well as the satisfaction of payers,is an urgent problem for the tax department to solve.Taking County L of Yunnan Province as an example,I analyzed the current situation and problems of SIP collection and management of tax departments in Yunnan Province based on the actual work,as well as comprehensive literature research method,data research and qualitative and quantitative analysis methods.At the same time,the evaluation index model was constructed based on the actual situation of the management system of the tax department of County L,and the problems faced in the current SIP collection and management were analyzed in depth based on the evaluation results.Combined with the theories of information asymmetry and synergy,I also suggested to optimize the collection and management of SIPs in the county tax department from the aspects of legislative guarantee for the joint collection and management of SIPs and tax collection,and deepening the coordination and cooperation of cost-related departments.