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为防止和纠正缴费单位偷逃社会保险费的违法行为,促使缴费单位依法缴纳社会保险费,维护社会保险制度的正常运转,《社会保险费征缴暂行条例》(以下简称《条例》)规定:“国务院劳动保障行政部门负责全国的社会保险费征缴管理和监督检查工作。县级以上地方各级人民政府劳动保障行政部门负责本行政区域内的社会保险费征缴管理和监督检查工作。”《条例》赋予了劳动保障行政部门对社会保险费征缴实施监督检查的职能。随着社会保险覆盖范围的扩展,劳动保障行政部门对社会保险的行政监管领域不仅空前拓宽,而且劳动保障监察机构的行政执法地位、执法权威和执法手段也得到了前所未有的提高和加强。
In order to prevent and correct illegal acts of contributory units escaping social insurance premiums and to urge contributors to pay social insurance premiums according to law and to maintain the normal operation of the social insurance system, the Interim Regulations on the Collection of Social Insurance Premiums (the “Regulations”) stipulate: The department of labor security administration under the State Council shall be responsible for the collection, administration and supervision of social insurance premiums across the country. The labor security administrative department of the people’s government at various levels above the county level shall be responsible for the collection, administration and supervision of social insurance premiums within its own administrative area. “ The ”Regulations" give the labor and social security administrative department to supervise and inspect the collection of social insurance premiums. With the expansion of the coverage of social insurance, the administrative department of labor security has not only broadened the scope of administrative supervision over social insurance, but also the administrative enforcement of law and order, the authority of law enforcement and the means of law enforcement have also been raised and strengthened as never before.