At present, the national social insurance premium collection system is not unified, there are two main models: one is the collection model of social security; the other is the collection model of tax. According to the reform plan of the Party and State institutions, from next year, the basic endowment insurance premium and other social insurance premiums will be collected by tax authorities in a unified way, taxes and fees will be collected under the unified management, and the same collection will be investigated at the same time.The impact analysis of social insurance premium collection of small and micro enterprises after the implementation of collecting tax in full responsibility. First, there is still room for small and micro enterprises to expand.Second, the payment base of small and micro enterprises is generally not high.Third, the impact of collecting tax in full responsibility on social insurance premium collection. It has not changed the original insurance premium collection policy, which is beneficial to the insured in the long run.After the implementation of collecting tax in full responsibility, we need to pay attention to the following issues: data comparison and information sharing.Policy Suggestions:1. Comprehensive reduction of the tax burden of small and micro enterprises.2. Strengthen the publicity and interpretation of relevant policies.3. Conduct overall planning to reduce endowment insurance rates.4. Improve the mechanism for determining the lower limit of payment base.5. Allow small and micro enterprises to gradually implement this policy.
