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社会保险基金征缴,是困扰各级政府和社会保险管理机构的一道难题。造成征缴难的诸多原因中,基金征缴缺少权威性的法律、法规作基石。征缴程序缺乏规范,是重要原因。今年元月。国务院颁布了《社会保险费征缴暂行条例》,为破解这道难题,提供了法律保障。劳动保障部以部令形式发布的《社会保险登记管理暂行办法》、《社会保险费申报缴纳管理暂行办法》和《社会保险费征缴监督检查办法》,对基金征缴中的若干问题,作出了更为详尽的、可操作性的规定。上述法规的发布实施。无疑给征缴工作开拓新局面,提供了契机。 为了更好地执行国务院《社会保险费征缴暂行条例》和劳动保障部的3个部令,本刊编辑部特开辟“改革潮头话征缴”专题,邀请业内人士就贯彻执行上述法规中的若干问题,给予进一步的阐述和说明。希望本刊这一专题的开辟。对推进征缴工作的进一步深入开展,有所补益。
The collection of social insurance funds is a difficult problem that plagues all levels of government and social insurance administrations. Among the many reasons that make it difficult to collect levies, the fund lacks the authoritative laws and regulations as the cornerstone. Lack of norms of collection procedures is an important reason. January of this year. The State Council promulgated the Provisional Regulations on the Collection of Social Insurance Premiums, providing legal protection for solving this difficult problem. The Ministry of Labor and Social Security promulgated the Provisional Measures for the Administration of Registration of Social Insurance, the Interim Measures for the Administration of the Reporting and Payment of Social Insurance Premiums and the Measures for the Supervision and Inspection of the Collection of Social Insurance Premiums A more detailed, operational rules. The release of the above laws and regulations. No doubt to the work of collecting a new situation, provide an opportunity. In order to better implement the State Council’s “Provisional Regulations on the Collection of Social Security Fees,” and the Ministry of Labor and Social Security Ministry of the three ministries, editorial department special open “reform tide collection” topic, invite people in the industry to implement the above regulations Some issues, give further elaboration and explanation. I hope this topic development. To promote further the work of collection, have some benefits.