社保费税式征缴转换中的权责交接与制度接洽

The Transfer of Powers and Responsibilities and System Connection in the Transfer of Social Security Fee Tax Collection

我国积极推进社保征管体制变革,统一将社保费征收权责划转到税务机关。社保费的税式征缴转换有利于改变原有的二元主体下的三元征收结构,集中税务部门的资源优势提升征缴效果。值此之际,社保费的税式征缴转换涉及到社保与税务部门间的权责交接与合作构建、征缴体制与保障体制的制度接洽议题。一方面,社保与税务部门之间的征收权责交接应当处理好职责划转与事务移交、征管分离与部门合作、市场保护与历史欠费清理等难题,顺利完成社保'费制税式'征缴范式的切换;另一方面,征缴体制变革是整体社保制度改革的重要组成部分,还应从征缴范式与社保制度的同步变革、税征体系与课征要素的统一确立以及征管强化与降费减负的协同并进方面着力,早日实现国家的社会保障均等化目标。

The reform of the social security collection and management system is actively promoted in China and the power of social security fee collection is uniformly transferred to the tax authorities.The transfer of social security fee collection helps to change the ternary levy structure under the original dual entity,and will enhance the collection effect through taking advantage of taxation department resource.In the context of this reform,the tax collection and collection of social security fees involves the transfer of powers and responsibilities,cooperative construction and system connection of collection.On the one hand,it is necessary to deal with the problems such as the transfer of powers and responsibilities,transfer of affairs,separation of administration and management,departments cooperation,market protection and arrears clearing during the transfer of powers and responsibilities between the social security and the taxation department in order to successfully complete'fee-based taxation'of social security.On the other hand,the social security collection system reform is an important part of the overall social security system reform.Therefore,it is necessary to promote the reform of the collection paradigm and the social security system.It is also important to establish taxation system and the levy elements.In addition,it is crucial to strengthen the collection and management and reduce costs and burdens so as to achieve the equalization of national social security.