Whether the social insurance premiums should be collected by tax authorities or social security agencies? This question has been discussed for nearly 20 years in China. Recently, the Plan on Deepening Reform of Party and State Institutions has made it clear that the tax authorities uniformly collect the social insurance premiums. The international development trend and the results of field investigation in several regions show that promoting the unified collection of social insurance premiums by tax authorities in China can not only realize the "synchronous collection and management" of taxes and fees, but also give full play to the core advantages of tax authorities such as strong information processing ability. It can improve the efficiency of tax collection and management, reduce its costs, and lay the foundation for promoting the reform of social insurance system and the modernization of the social insurance fund governance system. In the next step, we should implement the reform requirements of unified collection of social insurance premiums by tax authorities in accordance with principles of classified treatment, step-by-step promotion and accelerated matching.
