摘要
随着社会保险费征管职能成功划转至税务部门,我国社会保险费征收体制改革稳步推进,完善社会保险费征管体系业已成为我国税务部门的重要任务。本文分析了我国社会保险费征管体系的改革方向,从国际层面梳理总结社会保险费征管的典型模式与实践经验,在此基础上提出优化我国社会保险费征收管理的建议。
With the successful transfer of social insurance contributions collection and management functions to tax authorities,the reform of China's social insurance contributions collection system has steadily been advanced,and improving the social insurance contributions collection and administration system has become an important task for Chinese tax authorities.The paper analyzes the reform direction of China's social insurance contributions collection and administration system and puts forward suggestions on the system optimization by referring to foreign typical models and practical experience.
作者
吴晓晨
王慕瑶
WU Xiaochen;WANG Muyao
出处
《国际税收》
CSSCI
北大核心
2023年第10期74-79,共6页
International Taxation In China
关键词
社会保险费
社会保障体系
征收管理
Social insurance contributions
Social security system
Collection and administration
