Research On Optimization Of Taxation Department’s Collection And Management Of Social Insurance Premiums

Social insurance plays an important role in the national social security system.The collection and management of social insurance premiums is to safeguard the legitimate rights and interests of payers,and to raise social insurance funds to better use for the people,thereby promoting social harmony and stability.After the reform of the national and local taxation consolidation,in accordance with the requirements of the "National and Local Tax Collection and Management System Reform Plan",the collection and management responsibilities of social insurance premiums will be officially transferred to the taxation department from January 1,2019.The transfer of responsibility of collection and administration is of great significance to improve the efficiency of collection and administration of social insurance premium and promote the modernization of national governance system and capacity.The reform of the collection and management system of social insurance premiums is still under way.How to optimize the collection of social insurance premiums in the reform and promote the collection and management of social insurance premiums to a higher level,continuously upgrade the level of payment services,and create a good business environment is an issue that currently needs to be considered by the tax authorities.The thesis is mainly based on the transfer of the responsibility of collecting and managing social insurance premiums to the taxation department.Taking the Inner Mongolia Autonomous Region as an example,it conducts research and analysis on the existing problems in the collection and administration of social insurance premiums.Under the premise of literature research to steadily improve the efficiency of social security fee collection and payment,we make full use of the process reengineering theory and the information asymmetry theory to find the integration point with this article.Through the analysis of the current situation of the collection and management of social insurance premiums in the taxation departments of Inner Mongolia Autonomous Region,the use of literature review,questionnaires,data analysis and other methods to study how to strengthen the collection and management of social insurance premiums,and use the theory of information asymmetry to deeply explore the current existence of the taxation departments the problems that restrict the improvement of the level of social insurance premium collection and management are mainly due to the unclear basis for law enforcement,insufficient communication and cooperation between departments,relatively weak foundation for collection and management,which brings great difficulty to the collection work,and the unsmooth exchange and sharing of collection data.There are loopholes in the payment process,and policy propaganda and inadequate supervision and management have severely restricted the improvement of the efficiency of social insurance premium collection and management.And analyze and sort out the causes of the problems one by one.Furthermore,we should fully learn from the excellent management experience in places where the development of social insurance premium collection and management is relatively good at home and abroad,use process reengineering theory to reshape the social insurance premium collection and management process,and find measures to optimize the collection and management of social insurance premiums,with a view to increasing the social insurance premiums of the taxation department to improve the efficiency and level of collection and management,promote the healthy and stable development of society in terms of optimizing the management of social insurance premium collection,and enhance the country’s governance capabilities.