【作者】 刘英；

【导师】 于凌云；

【作者基本信息】 西南交通大学 ， 公共管理（专业学位）， 2021， 硕士

【摘要】 经过多年的发展,城乡居民养老保险、城乡居民医疗保险参保覆盖率大幅提升,基本实现了“广覆盖”的目标。但随着我国老龄化问题的日益严峻和城乡一体化步伐的不断加快,城乡居民社会保障问题仍是社会普遍关注的重点问题之一。按照中央《深化党和国家机构改革方案》的战略部署,2019年起,各项社保费交由税务部门统一征收,打开了社保费征收的新思路,也为税务部门带来了新挑战当前,城乡居民社会保险费的征收继续沿用以前的征收流程、方式,一方面是为了确保社保费征管体制改革平稳过渡,但更深层的因素在于税务部门在征收城乡居民社会保险费中面临着诸多困境。税务部门虽然具备强大的信息管理系统和专业的征管与服务能力,但是城乡居民社会保险费具有自愿参保、自愿缴费的特点,城乡居民缴费人数量多、分布广、缴费遵从度低、缴费随意性强,加之,社会保险费与“税收”存在着性质差异,导致税务部门无法将其征管经验、执法手段直接应用于到当前的征收管理中,在短期也无法探索一条适应税务部门特点的社会保险费征收管理体系。本文立足于税务机关,研究遂宁市城乡居民社会保险费的征收困境,采用文献研究、案例分析、比较分析和实地访谈的方法,分析困境及其原因,提出税务部门征收城乡居民社会保险费的对策及建议。研究表明,遂宁市城乡居民社会保险费征收存在征收管理缺乏依据,征收进展缓慢、效率不高,征收方众多、协调难度大,退保断保多发、保费征收额持续降低等难点。造成难点的原因主要包括,制度体系不完善、人力资源及技术资源不足、部门协调沟通不畅及宣传管理不到位影响民众缴费意愿。针对难点及原因,应该从四个方面制定了对策建议,包括补齐制度短板,建立征收环节规范;完善人力资源及技术资源支持;构建部门协管体系,提高部门沟通能力;创新宣传管理手段,提高缴费认同感。希望通过对遂宁市个案的研究,为税务部门对城乡居民社会保险费征收环节的科学运行提供理论和现实借鉴。更多还原

【Abstract】 After many years of development,urban and rural residents pension insurance,urban and rural residents medical insurance coverage has been greatly improved,basically achieved the "wide range" goal.However,with the increasing severity of the aging problem and the acceleration of the pace of urban-rural integration,the social security problem of urban and rural residents is still one of the key issues of social concern.In accordance with the strategic plan of the Central Committee to deepen the reform of the Party and state institutions,since 2019,all social security fees have been collected by the tax authorities in a unified manner,opening up new ideas for the collection of social security fees and bringing new challenges to the tax authorities.Although the tax department has a strong information management system and professional collection and management and service ability,the social insurance premium of urban and rural residents has the characteristics of voluntary participation and voluntary payment.In addition,the differences in the nature of social insurance premium and "tax",which leads to the tax department can not directly apply its collection and management experience and law enforcement means to the current collection and management,and can not explore a social insurance fee collection and management system adapted to the characteristics of the tax department in the short term.Based on the tax authorities,this paper studies the dilemma of social insurance premium collection for urban and rural residents in Suining City,adopts the methods of literature research,case analysis,comparative analysis and field interviews,analyzes the dilemma and its causes,and puts forward the countermeasures and suggestions of tax authorities for collecting social insurance premiums for urban and rural residents.The research shows that the collection of social insurance premium for urban and rural residents in Suining City is lack of basis,the collection progress is slow,the efficiency is not high,the collection parties are numerous,the coordination is difficult,the withdrawal of insurance is more,and the amount of premium collection is continuously reduced.The main causes of the problems include the imperfect system,insufficient human and technical resources,and departmental coordination gap poor communication and publicity management is not in place to affect the willingness of the public to pay.In view of the problems and reasons,we should formulate countermeasures and suggestions from four aspects,including filling up the system board,establishing the standard of collection link,perfecting the support of human resources and technical resources,constructing the department management system and improving the communication ability of the department.It is hoped that the case study of Suining City will provide theoretical and practical reference for the tax department to the scientific operation of the social insurance premium collection link for urban and rural residents.更多还原