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In recent years, the regions where the social insurance premiums are collected by the local taxation bureaus in accordance with the State Council's Interim Regulations on the Collection and Payment of Social Insurance Premiums and in accordance with the decisions of the people's governments at the provincial level have been increasing. At present, the local taxation bureaus of 17 provinces, autonomous regions, municipalities directly under the Central Government and 2 cities directly under state planning are collecting social insurance premiums, which embodies the great trust and sufficient affirmation of the State Council and the people's governments at all levels towards the taxation organs. Recently, the leaders of the State Council have made clear instructions on the issue for the taxation organs to collect social insurance premiums, requiring the taxation organs to seek unity in thinking and deepen their cognition, and earnestly do well in the administration of collection of social insurance premiums. In order to implement the instructions and spirit of the leaders of the State Council, further strengthen and urge the taxation organs' administration of collection of social insurance premiums, guarantee the income of social insurance premiums to be timely and totally paid into the treasury, and provide powerful guaranty of funds to the realization of "two guaranties", we hereby propose the following opinions with regard to the taxation organs' administration of collection of social insurance premiums: I. FULLY UNDERSTANDING THE SIGNIFICANCE ON THE ADMINISTRATION OF COLLECTION OF SOCIAL INSURANCE PREMIUMS The establishment and improvement of the social security system are the inevitable requirements for practicing General Secretary Jiang Zemin's important thought of Three Represents, developing Chinese-characteristic socialist market economy and facing the new situation after China's accession to the WTO. The establishment of a stable and reliable mechanism for raising social security funds is the crucial premise to establish and improve the Chinese-characteristic social security system and realize "Two Guaranties". Therefore, whether the administration of collection of social insurance premiums is well done or not is directly related to the immediate interests of the masses, and related to the overall situation of deepening the reform, of economic development and of social stability. The taxation organs shoulder the important functions of raising the state's financial funds, adjusting the income distribution for the public, supporting the reform and opening, and promoting economic development. After many years of practices, they have accumulated a large quantity of rich experiences in the administration of collection, educated and built up a team of cadres who are strict in their work style, well versed in their professional work, and strong in tackling formidable tasks. Meanwhile, due to their familiarity and knowledge of the information in respect of the enterprises' production and operation, wage levels, change of employees, and financial income and expenditure, the taxation organs have obvious advantages to collect social insurance premiums, which is beneficial to guarantee and increase their efforts in collecting the social insurance premiums. On the other side, it is also beneficial for the taxation organs to raise their own status and exert their greater active functions through their collection of the social insurance premiums, which have enlarged the scale of income, and made them participate in the political, economic and social affairs closely related to the masses' immediate interests more frequently. The collection of social insurance premiums is the taxation organs' unshirkable duty and obligation, and is also a specific embodiment for the taxation organs to implement the important thought of Three Represents and to contribute their share in solving difficulties for the country. Therefore, the taxation organs at all levels must fully understand the significance of collecting social insurance premiums. The taxation organs that have been responsible for collecting the social insurance premiums should carefully perform their duties authorized by the State Council and the local governments, succeed in carrying out their mission, regard this work as a political task and earnestly do well in it. The taxation organs which have still not undertaken the task of collecting the social insurance premiums should actively create conditions to try to take over this work at an early time, so as to make their contributions to practicing the important thought of Three Represents, urging the deepening of reform, promoting the economic development, maintaining the social stability, further improving China's social security system, and realizing the "two guaranties". II. EARNESTLY STRENGTHENING THE LEADERSHIP OVER THE ADMINISTRATION OF COLLECTION OF SOCIAL INSURANCE PREMIUMS The administration of collection of social insurance premiums is entirely new work to the taxation organs. Although it is the same as the administration of tax collection in some respects, there are still many differences, especially many conflicts and difficulties at the starting stage. Therefore, whether the administration of collection of social insurance premiums can be well done vitally lies in whether the leaders will attach their importance to it. The facts prove that, in any place where the leaders attach their importance to it, the administration of collection of social insurance premiums is well carried out with more work effects and less problems; otherwise, there will be prominent conflicts in the administration of collection of social insurance premiums, and the work will be difficult to make any improvement. The leaders of the taxation organs at all levels must, with deep sense of political responsibility and that of historical mission, and from the strategic height of long-term development in the future, attach importance to and support the administration of collection of social insurance premiums. In the regions where the social insurance premiums are collected by the taxation organs, they should include the collection in the important agenda of the taxation departments, provide full guaranties in respect of organizational structure, functionaries and expenses, so as to earnestly do well in this work. The taxation organs at all levels should apply the "system of responsibility of the top leader", and the principal leaders should go deep into the actual situation and grass roots, research and settle the difficulties and problems existed in the administration of collection of social insurance premiums, make practical and feasible administration proposals and put them into practice, create good and necessary environment and conditions for the administration of collection of social insurance premiums. III. ACTIVELY PUBLICIZING THE COLLECTION OF SOCIAL INSURANCE PREMIUMS BY TAXATION ORGANS The collection of social insurance premiums involves millions of households, and is related to the masses' immediate interests, and meanwhile, closely related to each department. Therefore, strengthening the publicity with great efforts is the important basis for the administration of collection of social insurance premiums. (a) The taxation organs at all levels should initiatively report and publicize the importance of the work to the local party and government leaders. In the places where the taxation organs have taken over the administration of collection of social insurance premiums, the taxation organs shall, through analyzed, contrastive and convincing publicity with datum, actively report the advantages, achievements, hardships, difficulties and problems in the administration of collection to the party and government leaders at each level, propose opinions and suggestions to further the work, so as to get the affirmation and support of the party and government leaders. While in the places where the taxation organs have not taken over this work, the taxation organs shall, through active publicity, make the party and government leaders realize the advantages and effects for the taxation organs to collect the social insurance premiums, and urge them to hand over the power of administering the collection of social insurance premiums to the taxation organs. (b) The taxation organs should publicize the importance of the work to the public widely, and make all sectors of the public know about the hardships and effects for the taxation organs to collect social insurance premiums, and their attitude and determination in doing the work well, so as to get the attention, understanding and support of the public in their collection of social insurance premiums. (c) The taxation organs should publicize the importance of the work to the vast payers. They should, through various lively and vivid forms of publicity, make the payers know that their payment of the social insurance premiums is closely related to their own benefits, be familiar with the relevant provisions, procedures and ways on the payment of the social insurance premiums, know that the taxation organ is the subject of collecting the social insurance premiums, and understand the significance of paying the social insurance premiums, so as to create a good atmosphere for collection and payment of social insurance premiums, and reduce the resistance and pressure on the taxation organs in the administration of collection. For this purpose, the relevant departments in each place should work out at least two report materials each year on publicizing the taxation organs' achievements and experiences in collecting the social insurance premiums, and publish them through media such as newspaper, magazine, radio station, television station, etc., and make greater efforts at publicity. IV. FIRMLY IMPLEMENTING THE PRINCIPLE OF COLLECTING SOCIAL INSURANCE PREMIUMS IN ACCORDANCE WITH THE LAW Administration in accordance with the law is the inevitable requirement for the taxation organs to implement the strategy of ruling the country by law in their actual work. Two specific forms of the taxation organs' administration in accordance with the law are administering taxes in accordance with the law and collecting fees in accordance with the law. Thus, collecting fees in accordance with the law and regulating law enforcement are the principles that the taxation organs at all levels must comply with all along in their administration of collection of social insurance premiums. First, in all the work of administration of collection of social insurance premiums, the taxation organs should carefully implement the relevant provisions in the Interim Regulations on the Collection and Payment of Social Insurance Premiums of the State Council. Second, the act of collecting fees should be regulated. The taxation organs should, by making and improving the systems and measures on the administration of collection, set up rules for the collection, administration and inspection, of the social insurance premiums, and regularize them gradually. Third, the taxation organs should enforce the law strictly, collect fees in accordance with the law, collect the payable fees, and never collect more. They should also, in the process of arranging the income of social insurance premiums and clearing up the fees in arrear, maintain the solemnity of laws and regulations by means of correctly and effectively imposing additional late fee or punishment. V. VIGOROUSLY STRENGTHENING AND ADVANCING THE INFORMATION CONSTRUCTION OF ADMINISTRATION OF COLLECTION OF SOCIAL INSURANCE PREMIUMS Science and technology plus administration are the theme of the taxation in this year. In recent years, the leading Party group of the State Administration of Taxation has been stressing the achievement of understanding three principles, namely, "administering taxes in accordance with the law", "being strict in contingent discipline" and "science and technology plus administration", by mastering all of them. Among the three principles, that of science and technology plus administration is an important guaranty of the other two. Only when the principle of "science and technology plus administration" is well implemented, and the information construction is greatly strengthened and urged, can the other two principles be better realized. The three principles should also be implemented in the administration of collection of social insurance premiums. The taxation organs' practice of collecting social insurance premiums sufficiently proves that, strengthening and urging the information construction on administration of collection of social insurance premiums are beneficial for the taxation organs to overcome the conflict of few people with heavy tasks in taxation departments, and to regulate all items of administration of collection of the social insurance premiums, and have extreme significance and functions for improving the quality and efficiency of the administration of collection of social insurance premiums, scientifically and reasonably determining the base of payment and income plans, enlarging the scope of collection and payment, and strengthening the work contacts between social insurance institutions and the departments of labor security, finance, banks, etc.. Therefore, the taxation organs at all levels must pay close attention and do well in the information construction of administration of collection of social insurance premiums by regarding it as an important and basic task. They should, on the basis of fully making use of the present achievements of the taxation organs' information construction, and upon the needs in the actual work, vigorously strengthen and urge the information construction on the administration of collection of social insurance premiums, and avoid repeated and wasted use of funds. VI. ACTIVELY STRENGTHENING THE COORDINATION AND COOPERATION BETWEEN THE RELEVANT DEPARTMENTS The administration of collection of social insurance premiums is a systematic project, which involves the departments of labor security and finance, banks, etc.. The failure to link up the work of any department will impact the overall situation of the administration of collection, and lower the efficiency and quality of the administration of collection. Only when the departments form an integral force, sort out their work relationships, and reduce disputes over trifles, can they do well in all the work of administration of collection. At present, they should especially do well in the linking of administration of collection and the exchange and neatening of the collection data materials as accurately and efficiently as possible, so as to set up a good base for improving the quality of collection. Therefore, the taxation organs at all levels should intensify their ideology of overall situation, take the interests of the whole into account, stress solidity and cooperation, seek for forgiveness, actively coordinate with the relevant departments in the administration of collection of social insurance premiums, state the facts truthfully, propose opinions and suggestions for solving problems, and try to gain understanding and supports, so as to guarantee the smooth carrying-out of all the work of administration of collection of social insurance premiums. VII. FOCUSING ON AND ADMINISTER THE KEY POINTS OF ADMINISTRATION OF COLLECTION According to the present division of work on the social insurance premiums, the main duties of the taxation organs are to carefully implement the policies and to do well in all the work of administration of collection. For this purpose, the taxation organs at all levels should focusing on the key points and difficulties in the administration of collection of social insurance premiums, and try to make breakthroughs every year. To strengthen the administration of collection could make the strength be fully exerted. As far as the information from different places is concerned, the present work should focus on the settlement of the following problems: (a) Actively Urging the Unified Collection of the Social Insurance Premiums It is provided for in the State Council's Interim Regulations on the Collection and Payment of Social Insurance Premiums that: social insurance premiums shall be divided into the basic pension insurance premiums, the basic medical insurance premiums and the unemployment insurance premiums (hereinafter referred to "three premiums"), and shall be collected collectively and uniformly. The collecting subject may only be the taxation organ, or the social insurance institution. At present, in some regions, the social insurance premiums are collected jointly by two institutions, which is not beneficial to the carrying-out of the work of collection and payment of social insurance premiums. The taxation organs in these regions should actively report to the local government for gaining understanding and supports, so as to realize the collective and uniform collection of "three premiums" as soon as possible. The taxation organs in regions with the necessary conditions may also apply the uniform collection of "five premiums". (b) Strengthening the Administration of Social Insurance Premiums Sources The taxation organs should all-roundly grasp and know about the layout of social insurance premium sources and find out effective and key sources by knowing them fairly well. The taxation organs should set up the files of large key premium payers, administer the enterprises paying large amount of premiums by regarding them as the major payers under supervision, and grasp the changes of their premium sources at any time. Meanwhile, the taxation organs should, by using their advantages of being familiar with the enterprises' financial status and of having strong power of administration of collection, in combination with the administration of tax collection, tax inspection and final settlement of income taxes, regularly inspect and check application materials such as the quantity of payers, the base of payment, etc., so as to guarantee the genuineness of the premium sources. (c) Strengthening the Check on the Base for Paying Social Insurance Premiums The determination of the base of payment is both related to the overall situation of the collection of social insurance premiums, and to the payers' immediate interests. Thus the taxation organs should closely combine it with the administration of collection. At present, they should focus on settling the problem of untrue base of payment, and carefully check the number of premium buyers. Any item related to the base of payment, e.g., the number of payers, the total amount of wage for payment of the premiums, etc., should be strictly and carefully ratified, so as to ensure the genuineness and accuracy. (d) Actively Participating in Making the Plans of Collecting Social Insurance Premiums At present, the taxation organs in some places have not participated in making the plans of collecting social insurance premiums, thus causing passiveness to the collection. Therefore, the taxation organs should exert their advantage of being familiar with the relevant information of the entities and individuals obliged to pay the premiums to gain understanding and supports from the local party and government leaders. They should also learn from and use for reference the experiences of Zhejiang, Guandong, Fujian and other places, and actively participate in the making of collection plans. They should carefully check the number of premium buyers, entities obliged to pay premiums, premium rates, number of payers and other particulars, and should, once finding any problem, timely communicate with the relevant department to reach consensus, and make the plans of collecting the social insurance premiums by seeking truth from facts. (e) Making Greater Efforts at Clearing up the Social Insurance Premiums in Arrear Where the taxation organ at any level is responsible for clearing up the premiums in arrear in accordance with the provisions of the local government, it shall take practical and effective measures to intensify greater efforts in the clearance. The taxation organs should, in light of the actual situation, apply a classified administration to the premiums in arrear by clearing up the new arrears first and the old ones later. They should communicate with the relevant departments on the dead arrears caused by the death of the payers or other reasons, negotiate on the settlement methods, and take effective measures to deal with such matter. The large payers of premiums in arrear, especially the enterprises that have owed 10 million Yuan or more, should be considered the important targets whose premiums in arrear are to be cleared, and they should be under the system of supervised payment. The taxation organs should, in light of the actual payment capacity of the objects of clearance of premiums in arrear, urge the enterprises by month to make plans on supplementing the premiums in arrear, and regularly announce the information on premiums in arrear and the recovery thereof. VIII. STRENGTHENING THE INVESTIGATIONS AND RESEARCHES ON SOCIAL INSURANCE PREMIUMS The collection of social insurance premiums by the taxation organs is a new task with a short time and many actual difficulties and problems left. Especially the collection and administration of social insurance premiums are out of joint, the social insurance premium policies in different places are not unified, the administration of collection is not regulated, and there is a great deal of coordination to be done between different departments. These problems have affected the qualify and efficiency of the taxation organs' administration of collection of social insurance premiums. Therefore, the taxation organs at all levels should, in light of the prominent problems in the present work, seize the principal conflicts, actively carry out investigations and researches, and propose opinions and suggestions on improving the Interim Regulations on the Collection and Payment of Social Insurance Premiums. Meanwhile, they should be skilled in learning from the relevant regions, absorb good experiences and measures for their own use, learn strong points from others to offset their own weakness for common improvement, and continuously seek for new ways of administering the collection of social insurance premiums. |
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