税务主导背景下社会保险费征管协助机制构造研究

A Study of the Construction of the Assisting Mechanism for Collection and Management of Social Insurance Charges in the Context of Tax Dominance

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归属学者：

张成松

归属院系：

经济法学院（生态法学院）

作者：

张成松1

摘要：

在社保费征管中,现有法律并未清晰界定和理顺社保费征管部门的权责界限,也少有明示部门合作,以致实践中争议不断。事实上,纵使社保费由税务机关主导征管,但并不必然排除经办机构的介入。借助功能适当原则,不仅经办机构具备介入社保费征管的必要性,也具有协助征管的正当性,宜将经办机构定位为征管协助部门。为了保障社保费征管的高效运转,有必要构造社保费征管协助机制。一方面,要合理配置社保费征管部门权责,再造经办机构协助社保费征管的权力、义务和责任;另一方面,既要在法律上确认税务机关的一元征管模式,确定经办机构的征管协助地位,也应建立以税务机关为主的全责征管体系、优化以经办机构为核心的征管协助程序和健全社保费信息共享机制,如此终将保障缴费人的切身利益。

出版日期：

2021-01-25

学科：

财政学; 金融学

收录：

北大核心期刊; CSSCI; 中国科技核心期刊

提交日期：

2021-03-10

引用参考：

张成松. 税务主导背景下社会保险费征管协助机制构造研究[J]. 江西财经大学学报,2021(01):127-138.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • 税务主导背景下社会保险费征管协助机制构造研究
  • dc.contributor.author
  • 张成松
  • dc.contributor.author
  • ZHANG Cheng-song;Southwest University of Political Science and Law
  • dc.contributor.affiliation
  • 西南政法大学经济法学院
  • dc.publisher
  • 江西财经大学学报
  • dc.publisher
  • Journal of Jiangxi University of Finance and Economics
  • dc.identifier.year
  • 2021
  • dc.identifier.issue
  • 01
  • dc.identifier.volume
  • No.133
  • dc.identifier.page
  • 127-138
  • dc.date.issued
  • 2021-01-25
  • dc.subject
  • 社保费;征管协助;功能适当;经办机构
  • dc.subject
  • social insurance premium;collection and management assistance;proper function;handling agency
  • dc.description.abstract
  • 在社保费征管中,现有法律并未清晰界定和理顺社保费征管部门的权责界限,也少有明示部门合作,以致实践中争议不断。事实上,纵使社保费由税务机关主导征管,但并不必然排除经办机构的介入。借助功能适当原则,不仅经办机构具备介入社保费征管的必要性,也具有协助征管的正当性,宜将经办机构定位为征管协助部门。为了保障社保费征管的高效运转,有必要构造社保费征管协助机制。一方面,要合理配置社保费征管部门权责,再造经办机构协助社保费征管的权力、义务和责任;另一方面,既要在法律上确认税务机关的一元征管模式,确定经办机构的征管协助地位,也应建立以税务机关为主的全责征管体系、优化以经办机构为核心的征管协助程序和健全社保费信息共享机制,如此终将保障缴费人的切身利益。
  • dc.description.abstract
  • In the collection and management of social security fees, t he 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.
  • dc.description.sponsorshipPCode
  • 2019M653326;2019YBFX025
  • dc.description.sponsorship
  • 中国博士后科学基金面上资助项目“共享税的法律定位与制度调整研究”(2019M653326);重庆市社会科学规划项目“支持重庆市中小企业发展的财税政策工具选择研究”(2019YBFX025)
  • dc.description.sponsorshipsource
  • 中国博士后科学基金
  • dc.identifier.CN
  • 36-1224/F
  • dc.identifier.issn
  • 1008-2972
  • dc.identifier.if
  • 1.417
  • dc.subject.discipline
  • F812.42;F842.6
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