Social insurance involves thousands of households and concerns the national economy and people's livelihood. At present, the local tax authorities in our city are working overtime, doing all the preparatory work before the formal collection, further optimizing measures and improving the level, and doing their best to provide more efficient and convenient payment services for social insurance payers in our city.
Cao Siyang, Party Secretary and Director of Anyang Local Taxation Bureau, said: According to the decision of the provincial party committee and government, from 20 17 1, social insurance premiums within the administrative area of the whole province will be uniformly collected by local tax authorities. This reform is an important decision made by the provincial party committee and the provincial government to implement the "Reform Plan for Deepening the Collection and Management System of National Tax and Local Tax" by the Central Office and the State Council, aiming at adjusting the responsibility of social insurance premium collection and management, and establishing a new system for social insurance premium collection and management and a new mechanism for insurance fund operation.
Then, after the reform of the social insurance premium collection system, which social insurance premiums will be collected by the local tax department?
According to the decision of the provincial party committee and the provincial government, after the adjustment of social insurance premium collection responsibilities, the local tax authorities will uniformly collect social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, work injury insurance premium, unemployment insurance premium and maternity insurance premium according to law. Simply put, it is a unified collection of five insurances. The social insurance premiums included in the Social Insurance Law of People's Republic of China (PRC) are uniformly collected by the local tax authorities.
In addition, due to the original part of the new rural cooperative medical insurance premium for urban and rural residents, the Ministry of Human Resources and Social Security and the health and family planning department are handing over the insurance premium, which will be postponed to 20 1 April 71day, and will be uniformly collected by the local tax department.
From 20 17 65438+ 10/0, the social insurance premium within the administrative area of Henan Province shall be collected by the local tax authorities. So after the reform, what is the collection mode of social insurance premium?
After the reform of the social insurance premium collection system, the social insurance premium collection mode is defined as:
The employing unit shall declare itself in accordance with the social insurance policy, and the local tax authorities shall collect it according to the facts.
The part of the payment that employees should pay shall be withheld and remitted by the employer in accordance with the social insurance policy, and paid in full to the local tax authorities within the prescribed time limit.
Cui Yuan, Director of the Tax Service Department of the Local Taxation Bureau of Longan District: Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing unit and other flexible employees declare and pay fees to the local taxation authorities through online declaration, bank withholding, real-time payment at bank outlets, self-service terminal payment and payment in the local taxation service department according to the amount of fees approved by the social insurance agency.
Urban and rural residents' endowment insurance and urban and rural residents' medical insurance shall be declared and paid by the payer to the local tax authorities in accordance with the policy, through online declaration and payment, bank withholding, real-time payment at bank outlets, self-service terminal payment, and payment in the local tax service hall.
In addition, after the social insurance premium is changed to be uniformly collected by the local tax authorities, the social insurance agency will transfer the money payable by the employer to the local tax authorities. The local tax authorities will comprehensively analyze and compare the payable amount transmitted by the social insurance agency with the data information of enterprise production and operation, financial accounting and so on. , and according to the relevant laws, regulations and policies of social insurance premiums, and strive to achieve all receivables.
Starting from 20 17 65438+ 10/month 1, social security fees are collected by local tax authorities. Then, how should employers, flexible employees and urban and rural residents register and pay fees?
According to the relevant regulations, the employer who has registered social insurance before 2065438+2007 1 has completed the registration of social insurance payment while reporting and paying to the local tax authorities for the first time. Among them, if online declaration is adopted, information will be confirmed in the online declaration system to complete the registration of social insurance payment; Take it to the local tax service hall to declare, and register social insurance payment in the local tax service hall.
Li, the person in charge of the Tax Service Department of Yindu District Local Taxation Bureau, said: Employers who have registered social insurance since 2065438+2007/kloc-0 have gone to the local taxation service department to register social insurance payment within 30 days from the date of registration. The purpose of payment registration is to establish the payment relationship between the employer and the local tax authorities, clarify the rights and obligations of both parties, and determine the specific payment types, ways and means to facilitate payment services.
In addition, the payment registration of individual industrial and commercial households without employees, part-time employees who do not participate in social insurance in the employer, other flexible employees and urban and rural residents is completed by the local tax authorities through information exchange with social insurance agencies, and individuals do not need to go to the local tax authorities for payment registration.
20 17, 1 After the social insurance premium is collected by the local tax department, when the local tax department checks the social insurance premium paid by the units and individuals according to law, the units and individuals under inspection shall cooperate.
According to the relevant regulations, when the local tax authorities check the payment of social insurance premiums by units and individuals, employers and individuals shall not refuse or hinder them. Including: checking the account books, vouchers, statements and related materials of the employer; Requiring employers to provide information related to the payment of social insurance premiums; Asking about the payment of social insurance premiums; Recording, audio-recording, video-recording, photographing and copying information related to the payment of social insurance premiums; Take other measures stipulated by laws, regulations, rules and the provincial people's government. When the local tax authorities investigate and deal with cases related to the collection and payment of social insurance premiums, the relevant departments and units shall give support and assistance.
Social insurance management is a complete chain. After the transfer of social insurance premium collection responsibility, local tax authorities and social insurance agencies will establish an information sharing platform to exchange relevant data in real time, so as to realize information sharing and facilitate people to pay fees.
Jin Bo, deputy section chief of the Second Division of Collection and Management of Anyang Local Taxation Bureau, said: The local taxation department has provided rich payment methods for the majority of payment units and individuals. You can declare and pay through the local tax service hall on the spot, or through online declaration, bank withholding, bank outlets, self-service equipment and other diversified and convenient ways.
Where there is a dispute between the units and individuals paying social insurance premiums on the corresponding payment amount, the local tax authorities will establish a coordination and settlement mechanism for payment disputes with the social insurance agencies, and designate the person in charge. Where the two departments need to coordinate and solve payment disputes, they will actively communicate and negotiate, solve the objections raised by the payment units and individuals in time, handle contradictions and problems, and safeguard the legitimate rights and interests of the payer and the normal payment order.
In addition, in order to facilitate the payment units and individuals to know the relevant policies after the reform of the social insurance premium collection system in time, the local tax authorities will issue a Letter to the payer and a payment guide to the payer, carry out policy guidance and field visits, and widely publicize the social insurance premium collection policies and regulations through news media, local tax websites, tax service offices, WeChat official accounts, mobile phone clients and other channels, and strive to make the payer pay the understanding fee, convenience fee and rest assured fee. If you have any questions, you can call the * * * consultation service hotline at any time or go to the local tax service hall for consultation.