Research On The Issue And Countermeasures Of Fully Responsible Collection Of Social Security Fees By W City Taxation Bureau

Social insurance premiums,as the main source of social insurance funds,are closely related to the immediate interests of the people and are one of the most concerned livelihood issues for W city residents.They are also the most concerned issue for W city enterprises in addition to taxation.As early as 2005,the original local tax department in W city was responsible for collecting social security fees from unit taxpayers.In February 2018,the Third Plenary Session of the 19 th Central Committee of the Communist Party of China passed the "State Council Institutional Reform Plan",which pointed out that from January 1,2019,social insurance premiums will be uniformly collected by the tax department.In July 2018,the General Office of the State Council issued the "Reform Plan for the National Tax and Local Tax Collection and Management System",which clearly stated the need to reform the national tax and local tax collection and management system,transferring social security fees and non tax income to the tax department for collection.The tax department’s collection of social security fees not only improves the efficiency of collection,but also has many shortcomings.It is necessary to analyze the specific situation and propose further improvement measures.This paper first introduces the concepts of social insurance premium,social insurance premium collection and social insurance premium collection mode,and discusses the two basic theories of the principal-agent theory and the New Public Management theory.Afterwards,the survey method,comparative analysis method,and quantitative analysis method were used to analyze the current situation of the full responsibility collection of social insurance premiums by the W City Taxation Bureau,including the basic situation of the collection of social insurance premiums in W City,the content of the full responsibility collection model of social insurance premiums by the W City Taxation Bureau,and the focus was on analyzing the problems encountered in the process of the full responsibility collection of social insurance premiums by the W City Taxation Bureau.Finally,on the basis of summarizing the successful experience of full responsibility collection of social security fees in Xiamen and Guangzhou,combined with the analysis of the principal-agent theory and the New Public Management theory,the paper puts forward countermeasures and suggestions for W City Tax Bureau to collect full responsibility social security fees,including improving the digital level,building a sharing platform,improving the department cooperation mechanism,strengthening the training of social security professionals,increasing publicity Improving laws and regulations,as well as the agency role of financial institutions,is expected to achieve the goal of improving the social security fee collection system of W City Taxation Bureau and improving the governance level of W City Taxation Bureau’s fully responsible collection of social security fees.