税务部门统一征收社会保险费的效率和公平探讨

发布时间：2018-02-08 16:16

本文关键词： 社会保险费统一征收效率公平　出处：《税务研究》2017年12期 　论文类型：期刊论文

【摘要】：我国当前社会保险费分别由社会保障部门和税务部门征收的割裂状态不利于效率和公平的提高。税务部门统一征收社会保险费,不仅有利于提高社会保险费的征收管理效率、促进不同部门的工作分工从而整体提高行政管理效率,而且有助于改善社会保障制度的公平。应修改社会保险和税收征收管理的相关法律法规,重新整合社会保障部门、税务部门和其他相关工作部门的职能分工,构建"税务征收、财政管理、社保发放、审计监督"的社会保险费征管体制,推进税务部门统一征收社会保险费的改革。
[Abstract]:The current state of separation of social insurance premiums collected by social security departments and tax departments in our country is not conducive to the improvement of efficiency and fairness. The unified collection of social insurance premiums by tax authorities is not only conducive to improving the efficiency of collection and management of social insurance premiums, Promoting the division of labour among different departments, thereby improving the efficiency of administrative management as a whole, and contributing to improving the fairness of the social security system. The relevant laws and regulations governing social insurance and tax collection and administration should be revised and the social security departments should be reintegrated. The division of functions between tax departments and other relevant departments, the construction of "tax collection, financial management, social security distribution, audit supervision" social insurance collection and management system, to promote tax departments unified collection of social insurance premiums reform.
【作者单位】：上海财经大学公共经济与管理学院;
【基金】：上海财经大学双一流引导项目“2016中国非税收入法治化建设研究”(项目编号:2016110678);上海财经大学研究生基金项目“中国税收制度亲贫性的研究”(项目编号:CXJJ-2017-384)的阶段性研究成果
【分类号】：F812.42;F842.61

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