税务征收体制下的社会保险费征管制度建设研究  

A Research on the Social Insurance Premium Collection and Management System under the Tax Collection and Management System in China

作　　者：王乾 王明世[2] Wang Qian;Wang Mingshi

机构地区：[1]长沙理工大学经济管理学院 [2]国家税务总局扬州市税务局

出　　处：《税务研究》2020年第5期37-42,共6页

基　　金：国家税务总局税务干部进修学院一般课题“国家治理视角下社会保险费争议解决机制研究”(项目编号:YBKT2020009)的阶段性研究成果。

摘　　要：我国社会保险费征管体制改革正在不断深入。当前,社会保险费征管仍存在制度设计有待完善、法律依据不够清晰的问题。本文基于税收征管视角,对社会保险费征管制度进行了重新审视,在全面梳理了制约社会保险费征管制度完善的限制性因素的基础上,从科学设置社会保险费征管前置程序、全面构建社会保险费征管的保障程序等多个方面,对将社会保险费征管融入税收征管流程的可行性进行了分析和探讨,以期为我国社会保险费征管制度的完善提供参考。The reform of social insurance premium collection and management system is constantly deepening in China. At present, the social insurance premium collection and management system design needs to be improved and the legal basis is not clear enough. Based on the perspective of tax collection and management, this paper re-examines the social insurance premium collection and management system. Starting from comprehensively sorting out the restrictive factors that restrict the perfection of the social insurance premium collection and management system, the paper tries to discuss the feasibility of integrating social insurance premium collection and management into tax collection and management process from several aspects, such as setting up scientific pre-procedures of social insurance premium collection and management and establishing a comprehensive guarantee procedure for the collection and management of social insurance premiums, with a view to provide a reference for the improvement of social insurance premium collection and management system in China.

关 键 词：社会保险费 非税收入 征管制度 税收征管 争议处理 

分 类 号：F812.42[经济管理—财政学] F842.61