关键词: 社保费, 征管协助, 功能适当, 经办机构

Abstract: In the collection and management of social security fees, the existing laws do not clearly define and straighten out the limits of rights and responsibilities of the departments that collect and manage social security charges, and there are few explicit instructions for cooperation between departments, so that disputes continuously occur in practice. In fact, although the tax authorities are playing a dominating role in the collection and management of social security fees, it does not necessarily exclude the intervention of the agencies handling the matter. According to the principle of appropriate function, not only does the agencies concerned have the necessity to intervene in the collection and management of social security fees, but also they have the legitimacy of assisting in the collection and management of social security fees. Therefore, it is appropriate to position the related agencies as the collection and management assisting departments. In order to ensure the efficient operation of social security fee collection and management, it is necessary to construct a social security fee collection and management assistance mechanism. On the one hand, it is required to reasonably allocate the rights and responsibilities of the social security fee collection and management departments, and reconstruct the power, obligation and responsibility of the related agencies to assist in the collection and management of social security fee. On the other hand, it is required not only to confirm the unitary tax collection and management mode of tax authorities and ensure the collection and management assisting status of the related agencies legally, but also establish a full responsibility collection and management system with tax authorities as the main body, optimize the collection and management assistance procedures with the agencies as the core, and improve the information sharing mechanism of social security fees, so as to ensure the vital interests of the fee payers.

Key words: social insurance premium, collection and management assistance, proper function, handling agency