法治视角的社会保险费征收体制改革研究

2018年3月我国推出国税地税征收体制改革方案，明确社会保险费由国家税务机构统一征收，改革带来社会保险费征收主体、征收程序、征缴管理等方面的一系列调整变化。改革对我国社会保障制度产生深远影响。通过法治方式建立全国统一的社会保障费征收体制，是国际上法治发达国家的常见做法。社会保险费作为一种准税收,涉及数亿人切身利益，以法治方式推进我国社会保险费征收体制建设很有必要，建议修改完善《中华人民共和国社会保险法》和《社会保险费征缴暂行条例》，立法明确税务机构征收社会保险费的职责和征收程序，完善征收争议解决机制，设立试点劳动社会保险法庭等。

Research on the Reform of Social Insurance Premiums Collection System from the Perspective of Rule of Law

In March 2018, China launched the reform plan of the national tax and local tax collection system, which made it clear that social insurance premiums should be levied uniformly by the state tax authorities. The reform brought about a series of adjustments and changes in the subject, procedure and management of social insurance premiums collection. The reform had a far-reaching impact on China''s social security system. Establishing a unified national social security fee collection system through the rule of law is a common practice in the developed countries under the rule of law in the world. As a quasi-tax, social insurance premium involves hundreds of millions of people''s vital interests. It is necessary to promote the construction of social insurance premium collection system in China by the rule of law. It is suggested that the Social Insurance Law of the People''s Republic of China and the Provisional Regulations on Collection and Payment of Social Insurance Premiums be amended and perfected. The duties and procedures of collecting social insurance premiums by tax authorities should be clarified by legislation, and the dispute settlement mechanism should be improved. Labor and social insurance courts will be set up on a pilot basis.