社会保险是一项重要的公共制度安排，为降低社会风险增进社会公平发挥着重要作用。我国建立社会保险制度相对起步较晚，但发展十分迅速。“目前我国已经建成世界上规模最大的社会保险体系”。社会保险制度是一个系统工程，各国社会保险体系主要由五个系统组成：资金征缴、待遇支付、基金运营、行政管理及信息披露。资金征缴效率的高低从源头上直接影响着整个社会保险体系的可持续运行，加强社会保险费征收体制研究具有重要理论和现实意义。2018年出台的《深化党和国家机构改革方案》，明确国税地税机构合并和社会保险费纳入税收征管体系的改革，“社保税征”成为社会高度关注的热点。社会保险费与税收在性质特点、涉及主体、征管要求等方面存在诸多差异，这对税务部门守住守好社会保险资金这个公众“保命钱”提出了挑战。以往的相关研究侧重社会保险制度设计，强调“征收”和“管理”，而站在公共管理视角，特别是从征缴双方一线“人”的实证角度出发，强化“治理”和“服务”方面的研究稍显不足。税务部门工作人员和缴费人如何认识改革？税务部门如何与社会保险经办机构等相关部门协同开展社会保险费征收？税务系统“税费皆重”下如何开展税费协同征管？回应并解决好上述疑问，是本文的出发点和落脚点所在。 目前，税务部门已全面承接社会保险费征收职责并积累了一定经验，研究的样本数据较为充分，且国地税合并以来税务系统垂直管理性质更加明显，各地区政策更趋一致性，深入一个税务部门进行研究具有较强参考价值。本文将以此次社会保险费征收体制改革为切入点，选取北京市X区税务局征收社会保险费的实践样本，主要运用访谈和调查问卷、定性和定量相结合的方法，深入查找征缴中遇到的实际问题以及税费协同治理制约因素，综合运用协同理论、新公共服务理论，以及信息不对称理论、税收遵从理论，全面借鉴国际和国内其他地区成功经验，遵循“相关主体——依据相关政策——借助一定系统——作用于相关对象”的流程思维，从政策规范、征管部门、缴费系统、缴费人意识等四个维度提出合理化建议。结果显示，北京市目前“社保核定——税务征收”的模式下社会保险费征收质效存在一些制约因素，下一步，建议按照税费协同治理的理念，提升税务部门与社保部门等的跨部门协同合作质量，推进税务系统内部职能间的协同配合，强化征收缴纳双方的良性互动，更好服务保障社会保险事业可持续健康发展。

Social insurance is an important public institutional arrangement that plays an important role in reducing social risks and promoting social equity. The establishment of a social insurance system in China started relatively late, but has developed rapidly. Currently, China has built the world‘s largest social insurance system. Social insurance is a systematic project, and the social insurance systems of various countries are mainly composed of five systems: fund collection, treatment payment, fund operation, administrative management, and information disclosure. The efficiency of fund collection and payment directly affects the sustainable operation of the entire social insurance system from the source. Therefore, strengthening the research on the collection system of social insurance premiums is a focus of theoretical and practical research. The Reform Plan introduced in 2018 clarifies the merger of national and local tax institutions, and clarifies that starting from January 1, 2019, social insurance premiums will be included in the tax collection and management system, making "social security tax collection" a hot topic of high social concern. There are many differences between social insurance premiums and taxes in terms of nature, subject matter, and collection and management requirements, which pose a challenge to the tax authorities in maintaining social insurance funds as a public "life saving money". Previous research has focused on the design of social insurance systems, emphasizing "collection" and "management". However, from the perspective of public management, especially from the perspective of frontline "people" on both sides of the collection, there is a slight lack of research on strengthening "governance" and "services". How do tax department staff and taxpayers understand the reform? How can the tax department collaborate with relevant departments such as social insurance agencies to collect social insurance premiums? How to carry out collaborative tax collection and management under the tax system of "all taxes and fees are important"? Responding to and resolving the above questions is the starting point and foothold of this article. At present, the tax department has fully undertaken the responsibility of collecting social insurance premiums and accumulated some experience. The sample data studied is relatively sufficient, and the vertical management nature of the tax system has become more obvious since the merger of national and local taxes. Policies in different regions are more consistent, and in-depth research by a tax department has strong reference value. This article will take the reform of the social insurance fee collection system as the starting point, select practical samples from the X District Taxation Bureau of Beijing to collect social insurance fees, mainly use interviews and survey questionnaires, a combination of qualitative and quantitative methods, in-depth search for practical problems encountered in the collection and payment, as well as constraints on tax and fee collaborative governance, and comprehensively apply collaborative theory, new public service theory, information asymmetry theory, and tax compliance theory, Drawing on the successful experiences of other regions both internationally and domestically, following the process thinking of "relevant subjects - based on relevant policies - with the help of a certain system - acting on relevant objects", reasonable suggestions are proposed from four dimensions: policy norms, collection and management departments, payment systems, and payer awareness. The results show that there are some constraints on the quality and efficiency of social insurance premium collection under the current model of "social insurance system responsible for verification - tax administration system responsible for collection" in Beijing. In the next step, it is recommended to follow the concept of tax and fee collaborative governance, improve the quality of cross departmental collaborative cooperation between tax departments and social security departments, promote collaborative cooperation between internal functions of the tax system, and strengthen the positive interaction between the collection and payment parties, Provide better services to ensure the sustainable and healthy development of social insurance.