经办机构协助社保费征管的证立与运行保障

Establishment and Operation Guarantee of Social Insurance Agency Assisting in Collecting and Managing Social Insurance Premiums

社会保险费的征管虽由税务机关主导,但并不必然排除经办机构的介入和协助。借助功能适当原则、行政协助原理等法理,经办机构不仅具备介入社会保险费征管的必要性,也具有协助征管的正当性。鉴于此,以协同征管理念为指引,从立场构造、程序建构等向度建造系统的、完整的经办机构协助社保费征管机制。立场构造上,从法律上确认经办机构协助社保费征管的地位,制定经办机构协助社保费征管条款,构造协助征管的信息共享机制;程序建构上,从协助征管的请求、审查、争议处理、责任分担与费用负担等方面设计经办机构协助征管的程序机制。唯其如此,社会保障体制改革方能正向推进,社保费征管的效率与公平目标亦终将实现。

Although the administration of social insurance premiums is dominated by tax authorities, it is not necessary to exclude the involvement and assistance of agencies.With the help of the principles of functional appropriateness and administrative assistance, the agencies don't only have the necessity to intervene in the administration of social insurance premiums,but also have the legitimacy to assist in the collection and management. Therefore, we should be guided by the concept of collaborative administration, and a systematic and complete agency is constructed to assist the administration of social insurance premiums from the perspectives of position and procedure.From the standpoint of structure,we should affirm the role of agency in assisting the administration of social insurance premiums legally,and formulate provisions of assisting the administration of social insurance premiums, and construct information sharing mechanism for assisting administration. From the standpoint of procedure, we should design the procedural mechanism of agency association in terms of requests, reviews, dispute handling, responsibility sharing and cost burden for assisting. So the reform of social security system will be pushed forward, and the goal of social insurance premium administration will be realized.