地税部门代收社保费的现状及对策分析

• 作 者: 宁大为 刘丽杭
• 机 构: 衡阳市地方税务局,中南大学政治学与行政管理学院,
• 出 处: 现代经济信息
• 发表日期: 2009年24期
• 关键词: 社会保障 税收 费用 问题 对策

1999年开始,我国政府从提高行政效率的角度出发,决定由地税部门代收一部分的社保费用。如今十年过去了,地税部门代收社保费的各项规则制度和措施办法逐渐完善,对社会保障体系的贡献也越来越大,但清晰的社保费用征收及使用方面的制度并未彻底建立起来,本文以湖南省的中部城市衡阳市为例,对地税部门代收社保费的现状及对策进行分析。

Since 1999, our government has decided to collect a portion of social security costs from the local tax department from the perspective of improving administrative efficiency. Ten years have now passed. Various rules and regulations and measures for collecting social insurance premiums by local tax departments have been gradually improved, and their contribution to the social security system has also been growing. However, a clear system for collecting and using social security fees has not been established In this paper, we take Hengyang, a middle city in Hunan Province as an example, and analyze the current situation and countermeasures of collecting agency premiums in local tax departments.