社保费征收主体改革中的问题及其应对  

On the Reform of Subject in Social Security Fee Collection

作　　者：段晓红[1] 罗婧 DUAN Xiao-hong;LUO Jing(Guangxi University,Nanning 530004,China)

机构地区：[1]广西大学法学院,广西南宁530004

出　　处：《广西政法管理干部学院学报》2020年第4期43-47,70,共6页Journal of Guangxi Administrative Cadre Institute of Politics and Law

摘　　要：随着《深化国税、地税征管体制改革方案》的实施,社保费的征收由“双部门多模式”向“税务部门统一征收模式”转变。但是,改革只是解决以往社保征收问题的权宜之计,税务部门自身也存在征管上的局限。从行政组织与行政效率的关系以及社保费实际征收效果看,社保费征收权应当回归社保机构。基于改革后税务部门已经实际享有了社保费征收权,故可考虑从部门分工、组织协调、法治保障、信息化建设四个维度完善社保费征收主体运行机制。SWith the implementation of the"Deepening National Tax and Local Tax Collection and Management System Reform Program",the collection of social security fees shifts from a dual-sector multiple mode collection to a unified collection model by tax authorities.However,this reform is only an expedient measure to solve the problem of collecting social security fees in the past and the tax department itself also has limitations in the collection and management.From the perspective of the relationship between administrative organizations and administrative efficiency and the actual effect of social security fee collection,the right to collect social security fees should be returned to the social security agency.Nevertheless,according to the current situation that tax authorities have actually intervened in the right to collect social security fees,four dimensions,division of labor,coordination of departments,guarantee of the rule of law,and information construction,can be considered to improve the current operation mechanism.

关 键 词：社会保障 社会保险 社保费征收 社保征收主体 社保经办机构 

分 类 号：D912.2[政治法律—民商法学]