Z市地方税务局社会保险费征管能力研究

发布时间：2018-01-30 07:13

本文关键词： 社会保险征管能力税务　出处：《昆明理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：加强社会保险费(以下简称社保费)征收管理工作,是完善社会保障基金筹措机制的前提和重要环节,也是建立和完善社会保障制度的重要基础。本文立足Z市地税局征管实际,对征收社保费的现状进行全面、细致的分析,阐明了Z市社保费征管能力主要问题是组织机构、信息系统和管理制度与业务不匹配,组织机构、信息系统和管理制度与业务不适应,部门之间和不同行政机构之间资源不均衡,社保征管能力问题都可能酿成行政风险和社会风险。Z市社保费征管走可持续、可优化道路,通过改善社保征管能力扩大社保规模,改善地税系统的社会形象和社会满意度。Z市社保能力改善通过四个方面：改进人力资源结构,提高管理制度融合,均衡投资基础设施和增强风险预测能力。提高Z市地方税务局社会保险费征管能力,对于充盈地方财源,服务地方经济建设,保障社会全面稳定,为实现经济发展,促进税收和社会保障事业的发展和社会的全面进步都具有很强的实践意义和实用价值。
[Abstract]:Strengthening the collection and management of social insurance premium (hereinafter referred to as social security fee) is the premise and important link of perfecting the social security fund raising mechanism. It is also an important basis for the establishment and improvement of social security system. Based on the reality of Z City Local Taxation Bureau, this paper makes a comprehensive and detailed analysis of the current situation of social security collection. This paper expounds that the main problems of Z City's social security fee collection and management ability are organization, information system and management system and business mismatch, organization, information system and management system are not suitable for business. The resources between departments and different administrative institutions are not balanced, the problem of social security collection and management capacity may lead to administrative risk and social risk. Z City social security collection and management of social security fees can be sustainable, can optimize the road. Through improving the capacity of social security collection and management to expand the scale of social security, improve the social image of the local tax system and social satisfaction. Z city social security ability improvement through four aspects: improve the human resources structure, improve the integration of management system. Balance investment infrastructure and enhance the ability of risk prediction. Improve Z City Local Taxation Bureau social insurance collection and management ability to fill up local financial resources serve the local economic construction to ensure the overall stability of society. In order to realize economic development, to promote the development of taxation and social security and the overall progress of society are of great practical significance and practical value.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F842.6

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