本文選題：城鎮(zhèn)職工基本養(yǎng)老保險費　切入點：征收管理　出處：《東北石油大學》2017年碩士論文　論文類型：學位論文

【摘要】：國家基本養(yǎng)老保險是整個社會保險中不可或缺的組成部分,在民生建設、國民經濟以及社會發(fā)展等方面具有關鍵作用。中國伴隨人口老齡化趨勢愈演愈烈,獨生子女政策的弊端也逐漸凸顯,基本養(yǎng)老保險已經成為參保人員最有力的社會保障。大慶市基本養(yǎng)老保險發(fā)展較為緩慢,隨著新形勢的變化與發(fā)展,城鎮(zhèn)職工基本養(yǎng)老保險費征管過程中存在的諸如參保覆蓋率低、職責劃分不合理等問題逐漸顯露,如何解決這些日漸突出的征管問題,已經成為迫在眉睫的現(xiàn)實。本文以“大慶市城鎮(zhèn)職工基本養(yǎng)老保險費征管問題及對策研究”為論題,從研究背景、相關理論基礎、大慶市城鎮(zhèn)職工基本養(yǎng)老保險費征管現(xiàn)狀、存在的問題、成因及相應的整改對策等五個方面進行了闡述。首先從理論上,分析國內、國外對于基本養(yǎng)老保險費征管的一些觀點,為大慶市城鎮(zhèn)職工基本養(yǎng)老保險費研究提供理論依據;其次,從大慶市基本養(yǎng)老保險費的征管主體、職責、征管情況、征管流程及數據比對信息等方面論證了大慶市基本養(yǎng)老保險費的征管現(xiàn)狀;最后分析了大慶市城鎮(zhèn)職工基本養(yǎng)老保險費征管中存在的主要矛盾及問題,如現(xiàn)行基本養(yǎng)老保險制度的相對滯后與社會經濟飛速發(fā)展之間的矛盾、日漸嚴峻的老齡化趨勢與遲遲落后的參保覆蓋率之間的矛盾、基本養(yǎng)老保險基金收支不平衡等,并提出了完善、明確、提高、規(guī)范等對策,分別是明確地稅部門征收主體地位、提高稅務征繳隊伍征管水平、擴大養(yǎng)老保險費參保覆蓋范圍、加速養(yǎng)老保險費法制建設進程、推進基本養(yǎng)老保險費信息網絡建設、加強宣傳力度和認識重視程度,為解決基本養(yǎng)老保險覆蓋面、基本養(yǎng)老保險基金征繳的積累等問題提供建議,從而完成了對論點的論證與論述。
[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.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F842.67

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