本文關(guān)鍵詞： 社會(huì)保障 社會(huì)保險(xiǎn)費(fèi) 征收　出處：《華南理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：社會(huì)保障制度是社會(huì)穩(wěn)定的重要保證,影響到國家民生與發(fā)展的大局。社會(huì)保險(xiǎn)費(fèi)的征收工作是當(dāng)前社會(huì)保障體系中的重要組成部分,是社會(huì)保險(xiǎn)基金籌集的首要環(huán)節(jié),是社會(huì)保障制度能否發(fā)揮效用的前提條件。地稅部門作為我省社會(huì)保險(xiǎn)費(fèi)征收機(jī)構(gòu),肩負(fù)著征集養(yǎng)老、醫(yī)療、工傷、生育、失業(yè)等險(xiǎn)種社會(huì)保險(xiǎn)費(fèi)的重要職責(zé),江門市新會(huì)區(qū)地稅部門從2000年1月開始代征社會(huì)保險(xiǎn)費(fèi)以來,社保費(fèi)征收業(yè)務(wù)從無到有,征收范圍逐步擴(kuò)大,社保費(fèi)入庫數(shù)穩(wěn)步增長。但由于社保費(fèi)征繳工作是一項(xiàng)復(fù)雜的系統(tǒng)工程,涉及地稅、社保、財(cái)政、勞動(dòng)保障、銀行等多個(gè)部門的職責(zé),涵蓋了繳費(fèi)單位和個(gè)人的基本資料以及參保繳費(fèi)情況等方面的大量信息內(nèi)容,原始的管理方法已遠(yuǎn)遠(yuǎn)不能夠滿足日益增長的征繳業(yè)務(wù)需要。隨著社會(huì)主義市場經(jīng)濟(jì)體制的不斷發(fā)展,建立和完善與之相適應(yīng)并且滿足人民群眾需求的覆蓋面廣、多層次、可持續(xù)的社會(huì)保險(xiǎn)征收管理體系勢在必行。社會(huì)保險(xiǎn)費(fèi)征收機(jī)構(gòu)如何利用公共權(quán)力去滿足社會(huì)保障需求等公共利益的過程值得進(jìn)行透徹的探究。本文研究以江門市新會(huì)區(qū)社會(huì)保險(xiǎn)費(fèi)征收過程中的存在的問題為切入點(diǎn),分析制約社會(huì)保險(xiǎn)費(fèi)征收發(fā)展的因素,剖析其內(nèi)涵、外延,借鑒國內(nèi)外學(xué)者在社會(huì)保險(xiǎn)基金征集方面的西方社會(huì)保障、績效管理、顧客導(dǎo)向、博弈等理論,通過自身實(shí)踐,結(jié)合江門市新會(huì)區(qū)征收社保費(fèi)的實(shí)際狀況,從微觀視角反映出宏觀范圍存在的共性問題,進(jìn)行深入細(xì)致研究,為如何建立能夠適應(yīng)市場經(jīng)濟(jì)體制和滿足社會(huì)發(fā)展要求的新型社會(huì)保險(xiǎn)費(fèi)征繳體制提出建議和對策。筆者主張通過加快配套的政策法規(guī)的出臺(tái),完善優(yōu)化征收工作流程、制定更科學(xué)合理的參保繳費(fèi)機(jī)制等途徑,實(shí)現(xiàn)更有效地籌集社會(huì)保險(xiǎn)費(fèi)。
[Abstract]:Social security system is an important guarantee of social stability, affecting the overall situation of national livelihood and development. The collection of social insurance premiums is an important part of the current social security system. Is the social insurance fund the primary link, is the social security system whether exerts the premise condition. The local tax department as our province social insurance premium collection organization, shoulders the collection old-age, the medical treatment, the work injury, the birth. Unemployment and other types of social insurance insurance is an important responsibility, Jiangmen Xinhui District since January 2000 the local tax department began to collect social insurance premiums, social security collection business from scratch, the scope of collection gradually expanded. However, the collection of social security fees is a complex system project, involving the responsibilities of many departments, such as local tax, social security, finance, labor security, banks and so on. It covers the basic information of the payer units and individuals, as well as a large amount of information about the insured payment. The original management method is far from being able to meet the increasing demand of the collection business. With the development of the socialist market economy system. To establish and improve the coverage and meet the needs of the people is broad and multi-level. Sustainable social insurance collection and management system is imperative. The process of how to use public power to meet the social security needs and other public interests by social insurance premium collection institutions is worth to be thoroughly explored. This study is based on Jiangmen. The existing problems in the process of social insurance premium collection in Xinhui District are the starting point. This paper analyzes the factors restricting the development of social insurance premium collection, analyzes its connotation and extension, and draws lessons from the western social security, performance management, customer orientation and game theory of social insurance fund collection at home and abroad. Through its own practice, combined with the actual situation of social security collection in Jiangmen Xinhui District, from the micro perspective reflects the common problems in the macro scope, in-depth and meticulous research. In order to establish a new social insurance premium collection system which can adapt to the market economy system and meet the requirements of social development, the author proposes to speed up the introduction of policies and regulations. Perfecting and optimizing the collection process, formulating more scientific and reasonable insurance payment mechanism and so on, so as to raise social insurance premiums more effectively.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D632.1

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