【作者】 王璐；

【导师】 梁雪峰；

【作者基本信息】 哈尔滨工业大学 ， 公共管理（专业学位）， 2018， 硕士

【摘要】 养老保险制度是提升人民生活安全感、幸福感和获得感的重要保障,影响着社会和谐稳定和民生发展。养老保险费的征管工作是养老保险基金筹集的首要环节,关系到养老保险基金安全,影响着养老保险制度能否稳定地发挥作用。在我省,负责这一重要工作、肩负这项重要职责的正是地方税务局。哈尔滨市平房区地方税务局自2000年开始负责养老保险费征收管理的工作,最初只是借由税收征管平台代理养老保险费的收缴工作,但经过了十几年的变革,为了适应经济社会发展的需要,地税局负责的养老保险费征管工作的范围已经逐渐扩大,养老保险费征管职能局部增多,与此同时,养老保险费征管的一些问题和矛盾也凸显出来。尽管近年来哈尔滨市平房区养老保险费收入数保持了增长,但由于养老保险费征管的问题得不到有效解决,征管工作的成果即养老保险费收入已经进入到了增长的瓶颈期。本文应用文献分析法、实证分析法和比较分析法等方法,试图通过理论与实践相结合来为解决哈尔滨市平房区养老保险费征管过程中存在的问题提供思路方法。首先,通过梳理国内外相关参考文献,找到相关的理论分析依据;其次,从养老保险的概念为起点,通过研究影响因素和遵循原则建立养老保险费征管问题的分析框架;第三,根据哈尔滨市平房区养老保险费征管主体和缴费人两方面进行问题分析,存在包括养老保险征管机构设置不科学、养老保险征管信息系统落后、养老保险费收入增长迟缓、养老保险缴费人数增长不多和缴费意愿不高等问题,并且分析了产生这些问题的原因;最后,比较国内外先进的养老保险费征管制度,得到改进养老保险征管问题的启示,并遵循养老保险费征管原则提出从建立养老保险费征管评估制度、优化养老保险费征管流程、提升养老保险费征管服务、完善养老保险征管法规的建议等方面有效解决养老保险费征管当前存在的问题,更好地服务养老保险制度。更多还原

【Abstract】 The old-age insurance system is an important guarantee that affects people’s sense of security,well-being and sense of well-being.It also affects social harmony,stability and people’s livelihood development.The collection and management of old-age insurance premiums is the primary link for the old-age insurance fund,which is related to the safety of the old-age insurance fund and affects the stability of the old-age insurance system.In this province,which is responsible for this important task and shoulders this important responsibility is the local tax bureau.The Local Taxation Bureau of the Pingfang District of Harbin has been responsible for the collection and management of old-age insurance premiums since 2000.Initially,it only used the tax collection and management platform to act as an agent for the collection of old-age insurance premiums.However,after more than ten years of reform,it has adapted to economic and social development.Needs,the scope of the tax collection and management of the old-age insurance premiums that the Local Taxation Bureau is responsible for has gradually expanded,and the collection and management functions of old-age insurance premiums have increased.At the same time,some problems and conflicts in the collection and management of old-age insurance premiums have also become apparent.Although the number of old-age insurance premiums in the Pingfang District of Harbin City has increased in recent years,the problem of the collection and management of old-age insurance premiums has not been effectively resolved.The result of the collection and management work,that is,income from old-age insurance has entered a bottleneck period of growth.This paper applies literature analysis method,empirical analysis method and comparative analysis method,and tries to provide a way of thinking to solve the problems existing in the collection and management of old-age insurance in the Pingfang District of Harbin through the combination of theory and practice.First of all,through combing relevant references at domestic and abroad to find the relevant theoretical analysis basis;Second,from the concept of old-age insurance as a starting point,through the study of influencing factors and follow theprinciple of establishing an analytical framework for the collection and management of old-age insurance costs;Third,according to Harbin The analysis of current status of old-age insurance management in cottage areas has problems and causes;Finally,the comparison of the advanced pension insurance collection system at domestic and abroad has provided messages for the improvement of the management of endowment insurance,and it has been proposed in accordance with the principle of collection and management of old-age insurance premiums.Reforms,the establishment of an old-age insurance premium collection and assessment system,the optimization of the pension insurance collection and management process,and the promotion of the pension insurance collection and management services effectively solved the current problems in the collection and management of pension insurance premiums and better served the pension insurance system.更多还原