Innovative social security fee collection measures

Firstly, this paper expounds the system design of expanding social security collection from two aspects: determining reasonable social insurance base and payment ratio, and reforming social insurance premium collection into social insurance tax collection. Then, it briefly discusses the innovative measures to solve the problem of expanding social security collection.

Keywords:: innovative measures to solve the problem of social security coverage collection

Social security system occupies an extremely important position in the social and economic system of modern countries, which is a necessary condition to ensure the coordinated development of economy and society, and also an important guarantee for social stability and long-term stability of the country. In recent years, with the deepening of China's economic system reform, the contradiction between the shortage of social security funds and the sharp increase in social security expenditure has become increasingly prominent, and it is urgent to reform the social security system, and innovative work measures are undoubtedly an important way to solve the problem of expanding social security collection and payment.

First, the system design needs to be improved from two aspects.

1. Determine a reasonable social insurance base and contribution rate. When determining the social insurance base and payment ratio, we should strictly follow the national conditions of China. In the initial stage of establishing a full coverage social insurance system, the characteristic of social security should be to achieve the minimum social security. With the rapid development of socialist market economy, the level of social security should be gradually and orderly improved. Therefore, the social security base and contribution rate should be maintained at a low and reasonable level. At the same time, it is necessary to take into account the reality of unbalanced economic development among regions in China and implement regional differential base and payment ratio.

2. Determine to reform the collection of social insurance premiums into the collection of social insurance taxes. In order to realize the full coverage of social insurance, it is necessary to reform the collection of social insurance premium into the collection of social insurance tax, which is universal and compulsory, that is to say, the collection of social insurance tax should cover all members of society. However, at present, China's economy belongs to dual economy, and there are serious differences in economic development between towns and rural areas and between different rural areas. Therefore, in the initial stage of the implementation of social security tax, it should be mainly set up in cities and towns, and rural areas with relatively developed economies can also levy social security tax, and the social security benefits they enjoy are the same as those enjoyed by local urban workers. With the rapid development of China's rural economy, the rural economic strength has been continuously enhanced, especially the local financial resources have been continuously enhanced, which has laid a solid foundation for gradually realizing the unified social security tax system in urban and rural areas.

The second is to innovate work measures to solve the problem of expanding social security collection and payment.

1. Intensify publicity and raise the whole society's awareness of participating in insurance. Social support and understanding is an important guarantee for the smooth collection of social insurance premiums. Therefore, it is necessary to further increase the publicity of the social insurance law, strive to create a good social atmosphere for paying social insurance premiums according to law, and promote the continuous improvement of enterprises' awareness of paying fees according to law; It is necessary to diversify the ways and means of publicity and make full use of radio, television, newspapers and periodicals. Therefore, social security propaganda is deeply rooted in people's hearts, and efforts are made to change the masses from "asking me to pay" to "I want to pay", thus forming a society that cares about and pays attention to social security work and promoting the improvement of the whole society's awareness of participating in insurance.

2. Strict fund supervision to ensure the safe operation of social security funds. At present, an extremely important task faced by governments at all levels and their functional departments is to standardize fund management, strengthen fund supervision and earnestly safeguard the safe operation of funds. From the perspective of safeguarding the fundamental interests of the broad masses of the people and building a harmonious society, we should manage and make good use of social insurance funds, conscientiously implement state policies and regulations on the management of social insurance funds, and take scientific and reasonable measures to do a good job in the safety prevention of social insurance funds. Effectively improve the system of social insurance fund budget and final accounts, and promote the establishment and improvement of social insurance fund revenue and expenditure and formal periodic reporting system. Establish a supervision mechanism for social insurance funds, effectively implement the management mode of financial accounts and two lines of revenue and expenditure, regularly announce the collection, use and management of social insurance funds to the public, accept social supervision, establish and improve internal rules and regulations, standardize handling behavior, effectively control handling risks and promote the improvement of management level. In accordance with the relevant regulations, thoroughly investigate and deal with violations of capital security, and seriously investigate the responsibilities of relevant personnel.

3. Constantly explore and innovate to jointly promote the collection and payment of social security. Since the State Council has entrusted the responsibility of collecting social insurance to social security agencies, governments at all levels should strengthen their leadership in collecting social insurance premiums, and human and social departments should take the initiative to strengthen contact with local tax departments, industrial and commercial departments, trade unions, social security agencies and labor inspection departments to form a joint force to solve the problems encountered in collecting social insurance premiums, check and understand the participation of various units in social insurance, seriously study working methods and strengthen administrative law enforcement. For units that refuse to participate in the insurance conditionally, they should be punished by labor inspection and local taxes. At the same time, establish and improve the social insurance information network, realize the data networking of finance, human society, taxation, banking and other departments as soon as possible, and share social security information and data resources. When collecting social security fees, we make full use of the social security fee collection module of computer MIS system and open an electronic tax return system, which greatly broadens the collection channels, actively cooperates with banks to collect social security fees, promotes the diversification of social security fee collection, and provides practical convenience for payers to go through formalities.

To sum up, social security is of great significance to the development of social economy, politics and other aspects, and effectively solving the problem of expanding the collection and payment of social security is an important guarantee to play a good role in social security. We should improve the system design of social security extension collection, take scientific and reasonable measures to solve the problem of social security extension collection, and make positive contributions to building a harmonious socialist society.

References:

[1] some basic problems that should be paid attention to when levying social security tax in China [J]. Tax Research, 20 10, 10

[2] Wu Jinqi. Analysis of the policy process of employee pension insurance-an empirical analysis based on Jiangsu Province [J]. Economic Research Guide, 2009,24

[3] Li Lei, Duan Longzhen, Yao, Liu, Yang Yanling. Research on social insurance data integration platform based on SDO [J]. Jiangxi Science, 20 10/0,28 (5)

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.