江苏社会保险费征缴模式分析及完善对策  

Analysis of Current Model of Jiangsu Social Insurance Premiums

作　　者：颜辉 付伟 

机构地区：[1]江苏省地税局科研所,江苏南京210000 [2]泰州市检察院民事行政检察处,江苏泰州225300

出　　处：《江苏经贸职业技术学院学报》2017年第2期13-16,共4页Journal of Jiangsu Institute of Commerce

摘　　要：我国社会保险费主要通过社会保障经办机构征收和地税部门征收。江苏现行的地税代征模式存在执法刚性不足、事实断保、费率不统一、职责不清、处罚乏力等问题。从制度层面和操作层面提出完善江苏现行社保费征缴模式的对策,为今后地税部门统一征收社保费创造条件。The collection of social insurance premium in our country is mainly divcollection of social security agency and the local tax department. Jiangsu current land tax levying model exist someproblems such as lack of law enforcement rigidity, actual broken insurance, the discrepancy of rate, unclearresponsibilities, lack of punishment and other issues. From the operation and institution level, this paper proposedcountermeasures on improving the level of JiangsuV current social insurance premium collection mode, so as to providing conditions for tlie future of tlie levying social insurance premium by local tax departments in a uniform way in future.

关 键 词：社会保险费 征缴模式 地税代征 

分 类 号：F842.7[经济管理—保险]