税务机关征收社会保险费回顾与前瞻

发布时间：2018-03-28 18:44

本文选题：税务机关　切入点：社会保险费　出处：《税务研究》2017年12期

【摘要】：当前,税务机关与社保部门二元征收主体并存的社会保险征收体制存在征收依据不合理导致国家和职工利益受损、核定征收方式给养老保险全国统筹埋下隐患、征收主体不统一影响征管效能等突出问题,制约了社会保险资金的有效筹集。推行社会保险费征管体制改革,应当从合理划分中央地方权责、健全完善社会保险费征管相关制度、统一社会保险费征收主体三个角度入手,着重考虑资金筹集、资金安全、行政成本、依法行政、社会公平等五个方面因素。税务机关作为专业的税费征缴机构,在长期税费征缴管理工作中积累了丰富经验,在降低征收成本、降低遵从成本、提高征收效率、保障资金安全等方面有着一套行之有效的经验方法,是改革综合成本低、落实速度快、转轨实施稳、征管效能高的优选方案。
[Abstract]:At present, the social insurance collection system, where the tax authorities and the social security departments co-exist as the dual subject of collection, has an unreasonable basis for levying taxes that cause damage to the interests of the state and the staff and workers. The approved method of collection buries hidden dangers for the pension insurance system as a whole. Such outstanding problems as the disunity of the subject of collection affect the efficiency of collection and management, which restrict the effective collection of social insurance funds. To carry out the reform of the collection and management system of social insurance premiums, the central and local authorities should be reasonably divided into powers and responsibilities. Perfect and perfect the relevant system of collection and management of social insurance premium, unify the main body of social insurance premium collection from three angles, focus on fund raising, fund safety, administrative cost, administration according to law, Tax authorities, as professional tax collection agencies, have accumulated rich experience in the long-term tax collection and management work, which has reduced the collection costs, reduced compliance costs, and improved the collection efficiency. There is a set of effective experience methods to ensure the security of funds, which is the optimal selection scheme of reform with low comprehensive cost, fast implementation speed, stable implementation of transition system and high efficiency of collection and management.
【作者单位】：中国人民大学公共管理学院;江苏省扬州市仪征地方税务局;
【分类号】：F812.42;F842.61

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