Research On The Management Of Social Insurance Premium Collection Under The Current System

The collection of social insurance premiums has a bearing on the vital interests of hundreds of millions of contributors.In accordance with the decision-making provisions of the Party Central Committee and the State Council on the Programmer for Deepening the Reform of the Party and State Institutions,from 1 January 2019,the national taxation authorities will collect all social insurance premiums in a unified manner,a decision that not only makes reference to international development trends but,more importantly,is made from the height of China’s realistic national conditions,a decision that An important decision made by the Central Committee with Comrade Xi Jinping at the core,which plays a decisive role in the context of the reform of the national taxation and local taxation collection and management system.This paper selects the situation of social insurance premium tax collection and administration in L city as the topic of this research.By applying public basic theories such as public goods theory,new public service theory and tax compliance theory,it briefly describes the basic situation of social insurance premium collection and administration under the taxation system in L city,including the current situation of collection and administration,reform process,specific measures and effectiveness of collection and administration,etc.,and uses literature review method,comparative research method and field interview method,etc.The research methods are used to scientifically analyses the current problems in the collection and administration of social insurance premiums in L city,including the absence of some functional modules,unstable operation of the declaration system,slow transmission of information on collection and payment into the bank,complicated processes in the payment process,insufficient initiative and enthusiasm in the work,rigid working methods in the hall,mutual shirking of responsibilities in dealing with problems,untimely manual remittance of data,lack of means of self-investigation of risks in the grassroots units,poor communication mechanism,poor level of coordination and co-management,and lack of cooperation and cooperation,There are gaps in payment services for special groups,etc.The main reasons that limit the ability to improve the collection and management of social insurance premiums are related to the lack of awareness,inadequate means of enforcement and supervision,imperfect laws and regulations,irregular collection services,unclear responsibilities and authority,and poor data and information sharing.Finally,by studying the problems,analyzing the relevant reasons and combining my many years of work experience in the social security section,I put forward suggestions for improving the level of social insurance fee collection and management in the taxation department:Firstly,to strengthen the concept of taxation and fee payment,and to raise the importance of all staff.First,strengthen the ideological understanding,establish and improve the internal control system;increase the staffing to enrich the strength of the grassroots collection and management personnel;increase the training to improve the quality of business personnel;and mobilize the work enthusiasm to effectively enhance the vitality of the team.Second,improve the system of laws and regulations to provide protection for social security enforcement.Improve the "risk+credit+intermediary" system and build a new model of innovative supervision;build a new pattern of five in one" to achieve scientific and accurate law enforcement;under the background of "Internet+",strengthen the relationship between big data and social security.In the context of "Internet+",we will strengthen the in-depth integration of big data and social security;build a "party building+discipline inspection+supervision" working mechanism,and supervise and evaluate the whole process.The third is to consolidate the management foundation and promote the quality and efficiency of social security fee collection and management.Strengthen business collaboration among departments to promote "sincere and common governance";strengthen data sharing on the platform to promote "data-based fee management";strengthen the joint construction of business systems to deepen "fine services";promote the integration of departmental to promote the integration of departmental functions and build a platform of "two systems and one center".