大庆市城镇职工基本养老保险费征管问题研究

发布时间：2018-03-23 03:15

本文选题：城镇职工基本养老保险费　切入点：征收管理　出处：《东北石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：国家基本养老保险是整个社会保险中不可或缺的组成部分,在民生建设、国民经济以及社会发展等方面具有关键作用。中国伴随人口老龄化趋势愈演愈烈,独生子女政策的弊端也逐渐凸显,基本养老保险已经成为参保人员最有力的社会保障。大庆市基本养老保险发展较为缓慢,随着新形势的变化与发展,城镇职工基本养老保险费征管过程中存在的诸如参保覆盖率低、职责划分不合理等问题逐渐显露,如何解决这些日渐突出的征管问题,已经成为迫在眉睫的现实。本文以“大庆市城镇职工基本养老保险费征管问题及对策研究”为论题,从研究背景、相关理论基础、大庆市城镇职工基本养老保险费征管现状、存在的问题、成因及相应的整改对策等五个方面进行了阐述。首先从理论上,分析国内、国外对于基本养老保险费征管的一些观点,为大庆市城镇职工基本养老保险费研究提供理论依据;其次,从大庆市基本养老保险费的征管主体、职责、征管情况、征管流程及数据比对信息等方面论证了大庆市基本养老保险费的征管现状;最后分析了大庆市城镇职工基本养老保险费征管中存在的主要矛盾及问题,如现行基本养老保险制度的相对滞后与社会经济飞速发展之间的矛盾、日渐严峻的老龄化趋势与迟迟落后的参保覆盖率之间的矛盾、基本养老保险基金收支不平衡等,并提出了完善、明确、提高、规范等对策,分别是明确地税部门征收主体地位、提高税务征缴队伍征管水平、扩大养老保险费参保覆盖范围、加速养老保险费法制建设进程、推进基本养老保险费信息网络建设、加强宣传力度和认识重视程度,为解决基本养老保险覆盖面、基本养老保险基金征缴的积累等问题提供建议,从而完成了对论点的论证与论述。
[Abstract]:National basic old-age insurance is an indispensable part of the whole social insurance and plays a key role in the construction of people's livelihood, national economy and social development. The disadvantages of the one-child policy have gradually become prominent, and the basic old-age insurance has become the most powerful social security for the insured. The development of the basic old-age insurance in Daqing is relatively slow, and with the change and development of the new situation, In the process of collecting and managing the basic old-age insurance premiums of urban workers, the problems such as low coverage rate, unreasonable division of duties, and so on, are gradually revealed. How to solve these increasingly prominent collection and management problems, It has become an urgent reality. This paper, based on the topic of "basic old-age insurance collection and management problems and countermeasures for urban workers in Daqing City", from the research background, the relevant theoretical basis, the current situation of the collection and management of basic old-age insurance premiums for urban workers in Daqing City. The existing problems, causes and corresponding countermeasures are expounded. Firstly, some views on the collection and management of basic old-age insurance premiums are analyzed theoretically, both at home and abroad. To provide theoretical basis for the study of basic old-age insurance premium for urban workers in Daqing City. Secondly, from the subject, duty and situation of collection and management of basic old-age insurance premium in Daqing City, This paper demonstrates the current situation of basic old-age insurance premium collection and management in Daqing City from the aspects of collection and management process and data comparison information, and finally analyzes the main contradictions and problems existing in the collection and management of basic old-age insurance premium for urban workers in Daqing. Such as the contradiction between the relative lag of the current basic old-age insurance system and the rapid development of the social economy, the contradiction between the increasingly austere aging trend and the lagging coverage rate, the imbalance between the income and expenditure of the basic pension insurance fund, and so on. And put forward some countermeasures, such as perfecting, clarifying, improving, standardizing and so on, namely, clarifying the main status of local tax collection department, raising the level of collection and management of tax collection team, expanding the coverage of endowment insurance premium, speeding up the process of legal construction of old-age insurance premium. To promote the construction of the basic old-age insurance premium information network, to strengthen publicity and awareness of the degree of attention, and to provide suggestions for solving the problems of the coverage of basic old-age insurance and the accumulation of collection and payment of basic pension insurance funds. Thus completed the argument of the argument and discussion.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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