现行基金、社保费征管工作中存在的问题及对策

随着税制改革的不断完善,基金、社保费在税收征收管理中存在的问题也日见端倪。如何加强基金、社保费征管,使其更有效地与税收征管有机结合,向着一体化、系统化、规范化方向发展,更好地发挥基金、社保费的社会保障职能,使其真正地做到取之于民、用之于民,为国家经济建设和改革开放服务,是我们必须注意研究的一个大问题。

Status Quo and Reform Ideas for Accounting Calculation of Social Security Fund in China

With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.

Social Exclusion Moved Horizon Elderly Social Integration Research

Social Exclusion in the 1990s is emerging social theory in Europe, mainly for research on poverty and social inequality, social exclusion theory unequal distribution of social welfare resources members regarded as some members of society by society rejection phenomenon. Social exclusion is not conducive to social stability, but also contrary to the principles of social justice. System design of social security system, and moved to the old man＇s identity decided they were excluded from the system, therefore, how to eliminate the exclusion, achieve equitable social security has become a very real problem.

Regulation of social forces to participate in social security funds

The social security fund is the masses of＂Survival Money＂ ＂lucky money＂. In order to promote the sustainable development of social security funds, the effective supervision of social security funds become very important. This paper based on the aims to promote the sustainable development of the social security fund and analysis of social forces to participate in the supervision of social security fund situation, put forward to further improve the social security fund supervision and management of effective means.

Improvement Of Rural Social Security System and the Service Government Construction

The establishment and improvement of the social system is an important indicator of a nation political cultures and social development, and is the basic guarantee of social harmony. In recent years, our urban social security system is maturing, but rural social security system is almost a blank, affecting the economic and political development, and the progress of the farmers, and restricting the process of service government construction.Service government is a new model of government, which orients the purpose of fundamental interests for the whole people. The rural and the farmers are the focus of our country, and the improvement of rural social security system is the key point for solving the problems. Therefore, it is really important to deal with the relationship between the improvement of rural social security system and the service government construction.In my essay, based on the analysis of the theory of rural social security system and the service government, I will put forward the ideas of the improvement of rural social security system and the service government construction.

Research on spirit and culture of the elderly life under the multiple responsibility

With the transformation of population age structure and the extension of life expectancy, China has entered a rapid aging period. With development of social economy and the social security systcn~ the elderly spiritual and cultural needs is becoming more and more importantly. To the government, enterprise, society community, family and themselves, enriching the spirit and culture of the elderly life is a higher level of challenge.

HOW to Look at the ＂Migrant Worker Shortage＂ from an Economic Perspective

The ＂migrant worker shortage＂ which occurred several）pears ago and the recent ＂labor shortage＂ were both caused by an imbalance between the supply and demand of migrant workers. It is a periodical outcome of spontaneous adjustment by the migrant labor market. As rural welfare was greatly enhanced in 2009, migrant workers＇ opportunity cost of working outside their hometowns was raised. The connotation of migrant workers＇ ＂market price＂ is changing. The new generation of migrant workers, namely, those born after 1980, are becoming the mainstay of enterprises＇ employment. Being better educated, they have different lifestyles than previous generations. ＂Leisure and entertainment＂ have become part of their opportunity cost and reduced their labor supply. ＂Labor shortage＂ is an endogenous force that helps transform China＇s growth patter, upgrade the industrial structure and promote urbanization. The seasonal ＂return of migrant workers＂ and the ＂labor shortage＂ which appears around China＇s Spring Festival each year have grown into a unique b,t effective collective bargaining mechanism that helps increase migrant workers＇ wages. Facing labor shortages, governments should regulate the labor market pricing and orientate labor-intensive enterprises towards transition, continue to enhance the social security system for migrant workers and those in rural areas, and make an accurate forecast of the population trend and adjust population policies.

The dilemma and reasons of Chinese Private Institutions for the Aged

China has entered the aging society, huge elderly population base, rapid growth in the elderly population and increasingly showing aging, empty nest trend. The population of Disability and half-disabled elderly who need take of is growing. The pressure of the government pension is huge. At the same time, the Private Institutions for the Aged supply gap is big, the trend of demand exceeds supply is increasing day by day. Private Institutions for the Aged has gradually become the mainstream, to become a good way to solve the problem of pension in the future. However, due to the system of China＇s old-age service is not perfect, the social security institution is not clear, the implementation of social security experience and so on. Those has brought the very big resistance to the development of private institutions for the aged. we need analyze the dilemma of private institutions for the aged, identify the underlying reasons, and continue to deepen market-oriented pension services.

Probe into the double track system reform of the old age insurance system

In recent years, with the development of socialist market economy is gradually perfect, the endowment insurance system gradually affects people＇s daily life, the old-age insurance benefits of the ＂dual track＂ operation of the drawbacks caused by more and more people＇s attention, so the old-age insurance system reform, not only is the national endowment for the special requirements of self. It is the realization of China＇s social security reform priority among priorities. Based on the endowment insurance system of endowment insurance system reform, the interpretation of the resistance, found that at present our country how to deal with the problems of merger reform, discuss how to better realize the merger of the pension insurance system.

The Study of Legal Property of Household Registration System in Our Country

From ＂the case that three girls have some fate but have different value＂ to ＂the case that Hai Cheng took a police substation to court with three times＂, currently the household registration system of our country not only plays the role of account registration and account management, but also undertakes the limitation of migration movement, and for the additional functions of the lowest life guarantee, social insurance, compulsory education, employment and other social security benefits, it also makes a difference between local registered permanent residence habitant and nonlocal registered permanent residence habitant. Just because of these additional functions, the household registration system has become complicated, which originally has clear nature. Therefore, only it is necessary to define the legal nature of our country＇s current household registration system, can executive power be supervised and the rights of citizens get relief.

Global view of the social security system with Chinese characteristics research

The first 20 years of this century is the period of strategic opportunities of building a weU-offsociety in an all-round way, at the same time, China＇s social development is also facing a lot of systemic risk. Economic change and social transformation puts forward new requirements for the social security system reform. This paper studies the theoretical basis of the social security system reform, analyzes the status quo of China＇s social security system and the existing problems and experience in social security system of other countries for reference, on the basis of perfecting China＇s pension, medical, unemployment and other social security system, the construction is suitable for the situation of our country＇s social security system with Chinese characteristics, ensuring and improving people＇s livelihood, the achievements of reform and opening to the public to achieve genuine sharing is of great significance.

China's Migrant Workers' Social Security

Based on the definition of migrant workers and migrant workers'social security,systems,policies and regulations and status quo of specific safeguard project of social security have been analyzed.Authors draw following conclusions:China's social security systems of migrant workers show diversification and differentiation trend;national-level policies take on diversification and local-level regulations take on differentiation;social welfare and social assistance have deficiency;coverage rate of social insurance items is extremely low.

Build a people- oriented social security system--Based on the concept of real man

The concept of ＂real man＂ is the historical origin and the logical starting point in The Marx＇s Materialist Conception of History, and is also our basic starting point in the social science research. Although our country＇s social security system has made great development and progress, but it still does not adapts the level of economy development, especially compared with the requirements of the people. Based on the principle of Marx＇s ＂real man＂ theory and combine the ＂real man＂ with the ＂people oriented＂, this article discussed the basic framework of the present social security system and its shortcomings in China. Then I try to put forward suggestions from breaking the urban-rural dual structure, gradually establishing urban and rural areas as a whole one of social security system, actively expanding the social security fund financing channels, establishing a nationwide unified social security of personal accounts, strive to establish a ＂people oriented＂ social security system.

Research on Risk Control of Medical Insurance Fund

Social health insurance is an important part of the social security system. It is the ＂stabilizer＂ of social and economic development and the ＂buffer＂ of reform. It is of great significance and function to the construction of economic development, social progrcss and harmonious society. However, due to many factors, the operation of the social health insurance fund is facing greater risk. Although the balance is rich, but the general talk about the ＂balance＂, inevitably fall into the ＂too optimistic, ignore the risk＂ of the errors, the current basic medical insurance system, compared with working employees, retirement elderly people do not pay, personal accounts into more, The overall proportion of individual funds to pay lower policy concessions. Although there is a large amount of surplus in the annual health insurance fund, a large part of the balance is due to the relatively young age structure of the insured population and the low consumption of health insurance funds. With the increasing level of the aging of the insured population, the ratio of on-the-job and the backward is gradually reduced, the effect of these preferential policies will continue to enlarge, making the total fund expenditure increased significantly. Therefore, it is an important task to reform the basic medical insurance system in China to strengthen the research on risk control in the medical insurance fund of urban workers, to prevent and control the risks faced by the fund and to ensure the safety of the fund.

Reference of retirement system in developed country from the Chinese pension system constitutes

The Chinese government attaches great importance to the social security system, and makes it as an important pillar of socialist market economic system. Especially in the last decade, we seize the sustained, rapid and healthy development of the favorable opportunity of the construction of social security system; we have made unremitting efforts and achieved important progress. After years of exploration and practice, we have a clear basic principles of the social security system and the overall objectives and major tasks, we also established social pooling and individual accounts of the basic old-age insurance, basic medical insurance system, covering pension, medical, unemployment, work injury and maternity insurance, the urban minimum living security system and the framework of the social security system basically forms. The coverage of social insurance continuously expands social security funds which are through nmltiple channels to raise the initial formation mechanism forms, the level of protection continuously improves, and management and service system also gradually improves. The social security system＇ s reform and development plays a very important role in ensuring the basic livelihood of the people, the state-owned enterprise reform, and the smooth progress of economic restructuring.

Explored on more fair and sustainable social security system

The third plenary session of the 18 through ＂the central committee of the communist party of China on deepening reform of certain major issue decision＂ is put forward for the first time, to establish a fair and sustainable social security system. This article mainly about fairness in social security and the sustainable problem preliminary exploration, proposed ＂sustainable＂ attaches great importance to the ＂fair＂ and ＂, deepen the reform of the social security system.

On the ＂real people＂ in social security -Based on the existing social security system in China

In Chinese the existing social security system mode, all the provinces of the endowment insurance, social welfare, medical care and other aspects there are many problems, such as the loss of independence for the elderly pension problems, nursing homes, the contradiction between supply and demand of the elderly spiritual comfort and social medical assistance etc. there was a lot of trouble, but also formulated by the state the social security system does not take into account the above situation, this article mainly from the angle analysis, we propose to combine the actual situation in the present and make some laws and regulations, through the redistribution of national finance, provide material guarantee to solve the fundamental contradiction of reality and to solve this problem fundamentally, to avoid the occurrence of social conflicts. The discussion of the people in the reality of social security has the double meaning of theory and practice.

Study of China＇s pension merger issues

The merger of the pension not only in relation to the social justice, but also the relationship between the construction of social security system, pensions merger is beyond doubt. Pension dual track the biggest drawback is that a significant loss of fairness, the gap between different groups of pension is too wide, causing social conflicts. The merger of the pension has be imperative. Therefore, it is necessary to establish and perfect the system of the civil service pension insurance legal mandatory occupational pension system, strengthen the basic social pension, broaden the channels for pension investment, reform organs and institutions pension system and pension system Retbrm and civil service pay rise, in order to promote the reform of the civil service pension system. The merger of the pension reform is scientific and reasonable, healthy and orderly and can achieve a smooth transition.