22 provincial local tax authorities have collected social security fees.

22 provincial local tax authorities have collected social security fees.

According to incomplete statistics, at present, there are 22 local tax authorities in Hebei, Inner Mongolia, Liaoning, Heilongjiang, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Hunan, Guangdong, Hainan, Chongqing, Yunnan, Shaanxi, Gansu, Qinghai, Ningxia, Ningbo, Dalian and Xiamen, and they have realized that the tax authorities levy social security fees.

1February 12, the people's government of Henan Province issued the Notice on Changing the Collection Method of Social Insurance Fees to the local tax authorities (hereinafter referred to as the Notice). According to the notice, from 20 17 65438+ 10/day, the collection of social security fees in Henan will be transferred from the social security department to the local tax department.

Social security funds have always been called? Life-saving money Closely related to the people. And the existing social security and local taxes? Double collection? The system is scattered and messy, which is not conducive to the collection of social security fees, nor is it the future development direction. The crux of the matter is, which department is more efficient after the two are combined? This is not only related to the reform of China's social security fee collection system, but also related to the issuance of pensions for more than 80 million retired employees.

The latest news is that the State Council has entrusted a third party to conduct a comprehensive evaluation of China's social security collection system. Soon, social security, local tax? Decentralized governance? Chaos will be broken.

22 provincial tax authorities collect social security fees. From 20 17 1, the social security fee in Henan Province will be collected by the local tax department. Not only in Henan, but also according to the incomplete statistics of China Economic Weekly, 22 local tax authorities such as Hebei, Inner Mongolia, Liaoning, Heilongjiang, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Hunan, Guangdong, Hainan, Chongqing, Yunnan, Shaanxi, Gansu, Qinghai, Ningxia, Ningbo, Dalian and Xiamen have collected social security fees.

In fact, there are 36 provincial local tax authorities in 3/kloc-0 provinces and 5 cities with separate plans. Since there are no local tax bureaus in Shanghai and Tibet, there are 34 local tax bureaus at the official level in China. In addition to the social security fees collected by the above 22 local tax authorities, social security fees in Beijing, Tianjin, Shandong, Sichuan, Guangxi, Jiangxi, Shanxi, Guizhou, Xinjiang, Jilin, Shenzhen and Qingdao are still collected by local social security departments.

At present, there are two main modes of social security collection in China: one is? Social security collection model? That is, social insurance agencies are responsible for collecting social insurance premiums; What is the other category? Tax collection mode? . And then what? Tax collection mode? It can be divided into two types: one is? Tax collection mode? That is, the social insurance agency is responsible for verifying the payment amount, and the tax department is responsible for collecting it; And second? Full responsibility for tax collection? That is, the tax department is responsible for all the collection links, including the verification and collection of the payment amount.

According to the above classification, what kind of model do these 22 places that have realized the collection of social security fees by tax authorities belong to? An industry insider told China Economic Weekly that at present, most of these 22 places have adopted? Tax collection mode? That is, the collection base is still approved by the social security department; Only a few places such as Xiamen have implemented it? Full responsibility for local tax collection? That is, the tax base is approved by the local tax department. In fact, most local tax authorities act as? Assistant? Role. ?

At the same time, as first-tier cities, Guangzhou, Guangzhou and Shenzhen have only been realized? Full responsibility for local tax collection? . The amount of social security fees collected in Beijing is huge, and some scholars estimate that it is as high as 300 billion yuan per year. Therefore, what kind of social security collection mode Beijing will implement in the future has different universal significance for the national local tax system.

Beijing has also made progress. According to public information, from July 7 to 8 this year, the heads of relevant offices of Beijing Local Taxation Bureau visited Xiamen Local Taxation Bureau to learn the experience of collecting social security fees, and discussed the social security fees with Xiamen Local Taxation Bureau. Full responsibility for collection? This issue was discussed. The seminar conveyed a message:

Beijing Local Taxation Bureau will take over the collection of social security from 1 next year. The collection of social security fees is similar to that of Xiamen, and it will also be adopted. Full responsibility for collection? Model.

A person familiar with the matter told the reporter of China Economic Weekly. It is said that this matter has been decided by the Beijing Municipal Committee, but the two departments have not finally reached an agreement, and it is still unknown whether it can be implemented from 1 next year. ?

Social security fee? Double collection? The system has existed for nearly 20 years, and there is a historical reason for the two departments to collect social security fees at the same time.

The reform of social security system in China began in 1980s and developed rapidly in 1990s. In fact, it is the product of coping with social fluctuations brought about by economic transition. Starting from 1998, in order to ensure the basic livelihood of enterprise retirees and laid-off workers from state-owned enterprises, the central government proposed? Two guarantees? Work objectives.

? Two guarantees? It refers to ensuring that the basic pension for enterprise retirees is paid in full and on time, and the basic living expenses for laid-off workers in state-owned enterprises are paid in full and on time. An insider revealed to the reporter of China Economic Weekly that? 1998 were collected by the labor department at that time. Two guarantees? Later, there was a situation in which the labor department transferred it to the local tax department for collection. ?

Based on the fact that the social security collection and payment in some places had been handed over to the local tax authorities at that time, the Provisional Regulations on the Collection and Payment of Social Insurance Fees issued by the State Council 1999 proposed that? Double collection? Institutional model.

Article 6 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees stipulates that the collection agencies of social insurance fees shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by the tax authorities or social insurance agencies established by the labor and social security departments in accordance with the provisions of the State Council. ?

1/The Social Insurance Law of People's Republic of China (PRC), which was formally implemented in July, 2000, made detailed provisions on the collection and management of various types of insurance, but it still did not clearly stipulate the collection and payment institutions of social insurance premiums, only in general terms? Social insurance premiums shall be uniformly collected, and the implementation steps and measures shall be stipulated by the State Council? .

Lack of legislation directly leads to social security premium in China? Double collection? The continuous existence of this system has caused the confusion of the collection subject to a certain extent.

It is difficult for social security and tax authorities to reach a consensus. The discussion about whether the social security fee should be collected by the local tax department has been going on. However, due to the social security levy involving the Ministry of Finance, tax authorities, Ministry of Human Resources and Social Security and other relevant departments, the parties have not reached a consensus on this for many years.

In reality, there has always been a game between local taxation and people's society. ? The hard part is that the two families don't give in to each other. ? A finance and taxation expert who did not want to be named told the reporter of China Economic Weekly? Now? Double collection? The system is always bad and the country should be unified. ?

However, which is better, social security collection or individual tax collection?

There are two main reasons for advocating the collection by the social security department: First, the social security department is familiar with various social insurance policies and businesses, and has the inherent advantage that social insurance agencies are responsible for the collection. Secondly, the collection by the social security department is conducive to the efficient management of the social insurance relationship of the whole people. The management service of social insurance agencies runs through the whole management service process such as registration, audit, collection, treatment payment and service, and collection is only one of the links. The social insurance agency is responsible for the collection, which can ensure the seamless connection between information flow and capital flow and effectively safeguard the social insurance rights and interests of the insured.

Others argue that it should be levied by the tax authorities for several reasons. First, the local tax authority is a government law enforcement agency that organizes revenue on a full-time basis, and it has an independent collection system. Can it be realized institutionally? Tax collection, financial management, social security payment, audit? Multi-department management mode. Secondly, the national local tax system has a professional tax team of nearly 400,000 people with strong collection and management capabilities. Third, the third phase of Golden Tax Project can realize the centralized application of national tax collection and management data and the unified version of the national tax collection and management application system. ? National tax and local tax can communicate with each other, which is conducive to improving the collection efficiency. ?

Behind the game between the two departments is the struggle for interests?

? Without personal interests, it is impossible to put the money collected into your pocket. In fact, it is a dispute of departmental interests. This belongs to you, at least here. Every department wants to have more power and more affairs under its control. ? The above-mentioned financial and taxation experts said.

Can endowment insurance be accelerated? Double collection? System reform At present, the income of China's endowment insurance is not enough to pay its expenses. According to the data of the National Bureau of Statistics, at present, the total number of elderly people over 60 in China exceeds 220 million, and the number will increase by 65.438+million every year in the future.

Due to the serious aging, from a national perspective, more and more provinces have the phenomenon that pension funds cannot meet their expenses.

According to the announcement made by Yin Weimin, Minister of Ministry of Human Resources and Social Security, at the press conference held by the State Council Office in February this year, in 20 15 years, even with financial subsidies, the number of provinces where the endowment insurance fund can't make ends meet has reached 7, 4 more than in 20 14 years. If financial subsidies are not counted, there are more than 20 provinces where the endowment insurance fund can't make ends meet.

With more and more people receiving pensions, financial subsidies to the basic old-age insurance fund at all levels are also increasing year by year. An insider told the reporter of China Economic Weekly that the gap of financial subsidy pension in198 was only 2 billion yuan, and the financial subsidy in 20 15 years reached 41600 million yuan. According to Yang Yansui, a professor at the School of Public Administration of Tsinghua University, the financial subsidy in 20 16 years is expected to exceed 500 billion yuan.

Yao Yudong, then director of the Financial Research Institute of the Central Bank? Super-aging society? The research shows that after 15, the pension gap in China will reach 4. 1 trillion yuan; After 35 years, the gap is about 6. 1 trillion yuan. This means that the pension gap will become the norm in the future.

So, where does the money come from to fill the pension gap? Financial subsidies are inevitable.

The new budget law, which was formally implemented from June 15 to June 1 year 10, clearly points out that all government revenues and expenditures are included in the budget and full-scale budget management is implemented. General public budget, government fund budget, state-owned capital operation budget and social insurance fund budget are all included in budget management.

? Because the income and expenditure of social security have been included in the national budget management, if there is a deficit in social insurance and endowment insurance in a region, the local financial public budget must be subsidized, otherwise it is impossible? Two guarantees? . ? The above-mentioned finance and taxation experts, who did not want to be named, told the reporter of China Economic Weekly that in fact, at the beginning, the finance and taxation departments did not want to manage the collection of social security fees, but they were implementing them? Two guarantees? Like the general public budget, the finance and taxation departments cannot stand idly by.

? The implementation of general public budget finance, finance and taxation departments should take the initiative to collect social security, so that all receivables can be collected. Otherwise, the income will not be collected, not only the general public budget subsidies are many, but also the rights and obligations of the fiscal and taxation departments are asymmetric, which is not conducive to the full-caliber budget balance. ? The above-mentioned financial and taxation experts said.

;