Social security tax collection and management model
156400705
Thoughts on Collecting Social Security Tax
We employ taxation to improve social security system by changing present social insurance into social security tax,which can solve the conflicts of double taxation,reduce taxation cost,and also increase collection rate,and coverage and coordination of social security.More importantly,the tax reform can help establish a trinity management system on collection of tax authority,management of financial sector,and expenditure of social security department.This management system of mutual restraint and supervision will not only help increase safety and utilization of social security funds,but lay a better foundation for improving public finance system and transforming government functions.
Wang Xuelian
235039753
Tax Planning in the System of Accounting and Management Information Space
Making rational management decisions requires knowledge and consideration not only of the internal potential of the enterprise, but also the external conditions of its operation. Accordingly, the accuracy of management decisions and the ability to adapt to a changing environment determine the effectiveness of activities. The country's tax system is an extremely powerful external condition, so the tax planning of enterprises and the quality of management directly affects not only the economic efficiency and competitiveness of enterprises, but also the trajectory of the country's development. The purpose of the article is to establish and justify the specifics of tax planning in the system of accounting and management information space. To achieve this goal, the authors used such methods and techniques of cognitive theory as content analysis (to review publications on tax planning in the Web of Science Core Collection for 2000 2020) statistical analysis (to determine the tax burden on the economy of Ukraine) abstract logical analysis (to substantiate the specifics of decision making in the process of tax planning) tabular and graphical methods (to visualize the results of the study) This allowed the authors to define the principles of tax planning in the accounting and management information space. These principles include: communication (development and implementation of strategies based on stakeholder dialogue, taking into account needs, promoting better decision making) use of the best available information (information should be reliable and contextual) assessment of the impact on the value of the enterprise (modeling the effectiveness of alternative solutions, classification of actions according to their impact and consequences) smart management (accountability and trust, sustainability in the long run, ethics and social responsibility) It is proved that the implementation of tax planning in the system of accounting and management information space allows to achieve the established priorities and should be an element of enterprise development strategy.
Inna Khovrak Dariia Vovk
116605226
A Green Quality Management Decision Model with Carbon Tax and Capacity Expansion under Activity Based Costing (ABC) A Case Study in the Tire Manufacturing Industry
Issues related to global environmental protection are highly important. Under the global trend of energy saving and carbon reduction, in order to lower the carbon emissions of products or services offered by enterprises, the Taiwanese government aims to control carbon emissions by constructing a carbon tax system and mandating enterprises to pay a carbon tax. The collection of a carbon tax can minimize the total social environmental cost and increase the efficiency of carbon reduction; the need to control the green quality cost can serve as a criterion of green management decision making. This study aimed to reorganize carbon emissions in different stages of production in order to lower the total carbon emissions of products. Activity based costing (ABC) was adopted to assess green quality management and production cost. The optimal green quality production portfolio was selected via a mathematical programming model to focus on the expansion of productivity and outsourcing strategy in order to effectively lessen the harmful effects on the environment and maximize profits. Besides academic contributions, the findings of this study could serve as a reference to enterprises on assessing the effects of carbon emissions, carbon taxes, and environmental management on production decision making.
Wen-Hsien Tsai
156318963
Levying Social Security Tax Would Endanger Reform
Social security tax is inherently different from social security contribution,the former is non compensatory,while the latter is closely related with benefit.Certain administration and scholars have recently reclaimed that social security collection should be replaced by taxation.Though this claim is not without reason,turning contribution into taxation runs against the international trend of social security reform.It does not fit the mixed system of pay as you go and funded individual accounts,nor does it suit the dual economy and the stage of social security development.Replacing contribution with taxation can not enhance collection,pension fund management and pooling level.Recently the outbreak of global financial crisis and the resulting need for stimulating economic growth requires a more flexible social security system.Moreover,the establishment of pension system for rural residents as well as public sector employees and the reform of health insurance has ever reduced the feasibility of levying social security tax.
Zheng Bing-wen
225374593
The Dynamic Optimization Model of Individual Income Tax
Individual income tax is the General term of legal norms which adjust the social relations that happened in the collection or management personal income tax between the tax authorities and the natural person. A dynamic optimization model was proposed to analysis the personal income tax from macro view, which took the personal income tax as model parameter, optimized the investment and consumption, and aimed at increasing the effectiveness of consumption. The solution of the model suggested that high earners should pay more taxes in order to increase their happiness index, while low income individuals should pay less, even pay no tax. Introduction Individual income tax is a process which is used by government to adjust the natural person's income of different level, and to redistribute the part of the income. It was listed early in the 'Guideline of Tax Administration' enacted by China in 1950, and then, foreigners were required taxes by the first legal rules of 'Individual Income Tax Law of the People's Republic of China' in 1980.Since then, the Individual Income Tax Law was revised several times, and the tax exemption of individual income tax was determined as 1,600 yuan in 2006, and then was increased in 2007, 2011 and 2018, and now it was 5000 yuan [1] Furthermore, some innovations were made the levy individual income tax more scientific. The obvious difference among the several adjustments is that the tax amount of those with lower incomes became much less than those with higher incomes. Why do high earning individuals have to pay more taxes than low earning ones? After searching on many rules, documents and statement announced by government, the reason is that high earning individuals have higher income, so they have a duty to pay more taxes so that government could more easily adjust the income level. By these reasons, one could find it was hardly to persuade the high earning individuals, because they think it was the more efforts and hard working which have given their high income, while some low earning ones just sat idle and enjoyed the fruits of others' work. This viewpoint rooted in someone's brain has resulted in more and more debates on network. The researching papers also did not give a satisfying answer. There are three types of paper about individual income tax, the first types focus on the debates of which items should include in or exclude from the tax [2,3] and the second mainly analysis the method of collect tax and the levied objects [4,5] the last one study the range and rate of tax [6,7,8] No paper gives the real reason, especially through economic or mathematical view. By studying the macro economy and dynamic
Jingyu Zhang Bo Zhang
168976266
Design for the Social Security Tax System in China
The social insurance fund is funded by premiums instead of taxes paid by participants in China. Owing to no taxation, some problems are exposed, such as limited insurance coverage, a lower level of overall planning, low collection efforts, unsound fund management system, no uniform policy between districts and industry, overlapping management, self controlled revenue and expenditure and so on, which may result in lack, fraud, misappropriation and misuse of the funds. Levy social security tax can help to ensure stability, reliability, transparency and earmarking in the sources of funds, as well as expanding coverage of social insurance. So social security tax levy in China is an inevitable trend of funding in the near future. This paper expounds in detail a designed tax system, as well as several related issues.
Jinan Jia Wangqiao Zhang
81295146
AB1340 Differential characteristics in a cohort of colombian patients with three autoimmune/autoinflammatory diseases: a national registry under a risk management model
Background Latin American (LA) population with autoimmune/autoinflammatory (AID/AI) diseases is considered as a minority, with special characteristics of ancestry, socioeconomic status (SES) and cultural among others, with particular manifestations and prognosis outcomes Objectives To describe the largest cohort of patients with rheumatoid arthritis (RA) spondyloarthropathies (SpA) and systemic lupus erythematosus (SLE) in Colombia, evaluated through the social health care security system (SHCSS) and under a risk management model highlighting shared characteristics, as well as differences Methods A national register based retrospective cohort study of the SHCSS since 2015 assessing three AID/AI diseases (RA, SLE, SpA) treated in a centre of excellence in rheumatology, under a risk management program in six cities of Colombia. Data about covered population was obtained from the integral information system of SHCSS (SISPRO) Clinical records of patients with AID/AI ICD 10 codes were selected. Adult patients fulfilling international validated diagnoses criteria for the three AID/AI were included. A survey data collection instrument was implemented. Analyses (SAS software V9.4) with standard statistical methods (Polytomous logistic regression, Chi squared test Fisher's exact test, and Kruskal Walis test) were done. Odds ratio (OR) and 95% percent CIs were computed (p<0.05) Results Of 1 62 487 population covered from national security system (SISPRO data) having AID/AI diseases, 71 515 were evaluated in the 6 cities and 12 323 records were selected of patients by population census attended in the institution. A total of 5372 records meet international validated criteria and were included (RA=3576, SLE=1175, SpA=621) RA patients were older, had lower educational level and SES, longer duration of the disease and late age at onset. Cardiovascular compromise was high in RA and SLE. Polyautoimmunity was predominant in SLE. A total of 89% of patients were under steroids treatment (SLE and RA) and 35% in SpA. Biologics were indicated in 59% (SpA) 23% (RA) and 7,1% (SLE) EuroQol five dimensions scores were significantly better in the SLE group (time of admission) Additional clinical characteristics are described in Table 1Abstract AB1340 Table 1 Main Clinical characteristics in the three groups Clinical compromise RAn=3576 SLEn=1175 SpAn=621 N N N Cardiovascular* 1397 39,1 371 31,6 13 2,1 Pulmonary 112 3,1 65 5,5 6 0,96 Central and peripheral nervous system* 67 1,8 63 5,4 5 0,8 Cutaneous* 170 4,7 881 75 298 47,9 Ocular* 415 11,6 130 11,1 112 18 Haematological* 90 2,5 970 82,5 10 1,6 Hepatic* 141 3,9 54 4,6 51 8,2 Renal* 11 0,3 473 40,2 4 0,64 Polyautoimmunity* 137 3,8 248 21,1 15 2,4 *p value<0.0001 p value<0,0001 Conclusions This is the largest cohort evaluated through the SHCSS and under a risk management model in Colombia (LA) This population share special characteristics, highlighting differences between these three AID/AI diseases that are frequently evaluated in the same scenario in real life conditions by the rheumatologist. It is worth noting the specific poor prognosis factors of RA and the high percentage of patients under biological treatment in SpA group, which implies a high cost for the health system Reference [1] O. Valencia, P. Sanchez, L. Acuna, et al. Ann Rheum Dis2017;76 supplement:1536 Disclosure of Interest None declared
Ricardo A Pineda-Tamayo Juan Camilo Diaz-Coronado D Hernandez Parra P Perez-Estrada Jc Salazar-Uribe Ma Alzate Adriana Rojas-Villarraga
236562371
TAX SECURITY OF THE ENTERPRISE: RISKS, THREATS AND WAYS OF THEIR MINIMIZATION UNDER THE INFLUENCE OF COVID 19
Purpose of the article is the actualization of problematic issues related to the identification of risks and threats to the tax security of the enterprise, which is a trigger for the probable onset of the "fiscal crisis" and is a consequence of COVID 19. Research methodology The article used general scientific research methods (observation, comparison, modeling, generalization) methods of tax risk management were used for minimizing the impact of COVID 19 on the activities of enterprises and extrapolation method was used for identifying the stages of tax security risk management. Findings The generalization of factual material and statistical data allowed to establish that in modern conditions of business environment development the main threats to tax security of the enterprise were the probability of global epi demic risk, the risk of military collaboration, the risk of management failure and effective risk of social destabilization. Practical implications It has been recommended to take actions in the field of minimizing tax security risks taking into account the implementation of the Fiscal Roadmap for economic recovery. Research limitations One of the main limitations of this study is that the main proposals of the article are formed taking into account the peculiarities of the tax system of Ukraine. Originality/Value consists in identifying the impact of general state policy on minimizing tax risks of business entities as a result of assessing the experience of minimizing tax risks in the context of Covid 19 based on Ukrainian national practice. DOI: https:/doi.org/10.3846/cibmee.2021.606
Serhii Lehenchuk Nataliia Valinkevych Olena Hryhorevska Iryna Vyhivska
151534118
Investigating the effect of physical resources, human resources, knowledge management organizational resources with mediating role of knowledge management capabilities on effectiveness of the Social Security Organization of Khuzestan Province
The study investigates the effect of physical resources, human resources, knowledge management organizational resources with mediating role of knowledge management capabilities on effectiveness of the Social Security Organization of Khuzestan Province. The population of this research consisted of all employees of Social Security Organization of Khuzestan province that 220 people were considered as sample of study using Krejcie, Morgan and Cohen method. The current study is developmental applied in terms of objective and its method is descriptive. The method of research consists of two stages of library studies and field studies. As this study is exploratory, to find answer for questions (researcher made questionnaire) the opinions and views of experts and specialists were used. Data collection tool was a questionnaire. LISREL software was used to analyze the data and data analysis method was structural equation modeling. After analyzing data, research hypotheses were accepted
Farzaneh Monjezi Mousa Mojtabae
196404498
EVALUATION THE PERFORMANCE OF STRATEGIC PLANNING ON THE SOCIAL SECURITY ORGANIZATION OF WEST AZERBAIJAN PROVINCE BASED ON BSC MODEL
The purpose of this research was to study West Azerbaijan social security cure management strategic planning based on >BSC< model. Method of this descriptive research was a survey, of which 106 employees of the Social Security Organization in West Azerbaijan were selected using stratified random sampling method as research sample. Data collection was used by standard strategic planning questionnaire based on Kaplan and Norton model. Assessing the reliability by Cronbach's alpha coefficient, strategic planning questionnaire obtained as 91% a. After collecting data and on the basis of hypotheses and research questions have been analyzed using t test and one sample t test and Pearson correlation coefficient. The results showed that in studying the position of west Azerbaijan social security management strategic planning based on (BSC) model (Financial, Customer, Internal Business Processes, Learning and growth) The results showed that in studying the status of strategic planning in social organization of West Azerbaijan Province based on BSC (financial, customer, internal processes, learning and growth) shows significant differences between the sample mean and the statistical population mean; furthermore, by studying demographic variables of 'age, gender and work experience" significant differences in statistical views about results of strategic planning has been observed.
Emamali Saati Ghare Mousa