本文關(guān)鍵詞： 社會(huì)保險(xiǎn) 征管 能力 稅務(wù)　出處：《昆明理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：加強(qiáng)社會(huì)保險(xiǎn)費(fèi)(以下簡(jiǎn)稱(chēng)社保費(fèi))征收管理工作,是完善社會(huì)保障基金籌措機(jī)制的前提和重要環(huán)節(jié),也是建立和完善社會(huì)保障制度的重要基礎(chǔ)。本文立足Z市地稅局征管實(shí)際,對(duì)征收社保費(fèi)的現(xiàn)狀進(jìn)行全面、細(xì)致的分析,闡明了Z市社保費(fèi)征管能力主要問(wèn)題是組織機(jī)構(gòu)、信息系統(tǒng)和管理制度與業(yè)務(wù)不匹配,組織機(jī)構(gòu)、信息系統(tǒng)和管理制度與業(yè)務(wù)不適應(yīng),部門(mén)之間和不同行政機(jī)構(gòu)之間資源不均衡,社保征管能力問(wèn)題都可能釀成行政風(fēng)險(xiǎn)和社會(huì)風(fēng)險(xiǎn)。Z市社保費(fèi)征管走可持續(xù)、可優(yōu)化道路,通過(guò)改善社保征管能力擴(kuò)大社保規(guī)模,改善地稅系統(tǒng)的社會(huì)形象和社會(huì)滿(mǎn)意度。Z市社保能力改善通過(guò)四個(gè)方面：改進(jìn)人力資源結(jié)構(gòu),提高管理制度融合,均衡投資基礎(chǔ)設(shè)施和增強(qiáng)風(fēng)險(xiǎn)預(yù)測(cè)能力。提高Z市地方稅務(wù)局社會(huì)保險(xiǎn)費(fèi)征管能力,對(duì)于充盈地方財(cái)源,服務(wù)地方經(jīng)濟(jì)建設(shè),保障社會(huì)全面穩(wěn)定,為實(shí)現(xiàn)經(jīng)濟(jì)發(fā)展,促進(jìn)稅收和社會(huì)保障事業(yè)的發(fā)展和社會(huì)的全面進(jìn)步都具有很強(qiáng)的實(shí)踐意義和實(shí)用價(jià)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.
【學(xué)位授予單位】：昆明理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42;F842.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 劉小兵;中國(guó)社會(huì)保障稅的制度設(shè)計(jì)及其釋義[J];財(cái)貿(mào)經(jīng)濟(jì);2001年09期

2 吳曉琪;耿文博;;我國(guó)社保費(fèi)改稅必要性的實(shí)證研究[J];東北師大學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2010年05期

3 王玉松;社會(huì)保障稅制度設(shè)計(jì)的理論問(wèn)題與框架分析[J];復(fù)旦學(xué)報(bào)(社會(huì)科學(xué)版);2003年04期

4 蒲曉紅;我國(guó)社會(huì)保障稅的征繳模式及稅率選擇[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2000年06期

5 梁學(xué)平,陶韜;社會(huì)保障體制改革之必要性及其發(fā)展趨勢(shì)[J];財(cái)會(huì)研究;2000年08期

6 王曉云,鄭玉敏;完善我國(guó)社會(huì)保障制度的對(duì)策分析[J];理論界;2005年06期

7 ;歐美如何健全社會(huì)保障體系(下)——美國(guó):就業(yè)者須交社會(huì)保障稅[J];領(lǐng)導(dǎo)決策信息;2000年23期

8 王軍;論我國(guó)社會(huì)保險(xiǎn)費(fèi)征收中的主要問(wèn)題及對(duì)策[J];社科縱橫;2004年05期

9 趙璐;;我國(guó)社會(huì)保障費(fèi)改稅問(wèn)題的探析[J];商品與質(zhì)量;2010年S7期

10 伍克勝;對(duì)社會(huì)保障稅稅制基本框架的構(gòu)想[J];稅務(wù)研究;2003年11期

，

本文編號(hào)：1475635