地方税务系统征缴社保费存在的问题及建议(国外英语资料).doc

地方税务系统征缴社保费存在的问题及建议(国外英语资料) Problems and suggestions of collecting social security fees in local tax system Problems and suggestions of collecting social security fees in local tax system 2008-12-20 15:11:20 The social security system is the protector of national political stability, social stability and unity, is the basic project of government plans and promoting enterprise reform, adjusting the economic structure and the development of the market economy. Shaanxi Province Local Taxation Bureau (Branch) in May 2000 in accordance with the provisions of Shaanxi made 2000 Document No. 11 of the provinces social security fees received (including basic endowment insurance, basic medical insurance, unemployment insurance, the same below) in the collection, the collection of social security charges work has made certain achievements, but there still exist some of their own can not solve and seriously affect the social security fee collection work. The main problems of social security collection First, the provincial government granted the local tax authorities, the collection of social security fees of administrative law enforcement power is incomplete The Shaanxi provincial government issued Implementation of the Shaanxi province tax collection of social insurance Interim Measures (hereinafter referred to as the measures), only to the local tax authorities to exercise the right to social security fee collection; without approval fails to pay or pay less, deliberately evasion, recovered and late fee does not pay the right; the overdue refuse, apply to the peoples court for enforcement of the payment right. The local tax authorities without social security fee collection management to establish the administrative law enforcement main body status, the local tax authorities of social insurance administrative law enforcement collection management is not complete, incomplete, lack of management rights, supervision and inspection rights, administrative punishment and administ