The difference between tax and fee agreement and social insurance agreement

Legal analysis: "fees" circulate outside the financial system, social insurance management department becomes the first person responsible for funds, and government finance constitutes the second or final person responsible. Moreover, the charging method is a simple administrative means, and there are defects in the collection strength and actual effect, and the financing in various places is not unified, which can not provide a stable source of funds for social insurance. Because of its mandatory and normative nature, "tax" can ensure the raising of social security funds, help to realize the rational flow and effective allocation of human resources, help to unify the management of social security funds, reduce the financing cost of social security and save management expenses.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.