Why go to the tax bureau to pay social security?

First of all, the reasons for paying social security to the tax bureau are as follows

1. The social security fee is collected by the tax bureau, and it is implemented in accordance with the requirements of strengthening tax administration, strengthening collection methods, saving administrative costs and optimizing functional allocation.

2. In China, social insurance is an important part of the social security system, occupying a core position in the whole social security system. In addition, social insurance is a contributory social security. The funds are mainly paid by employers and workers themselves, and the government finances give subsidies and bear the ultimate responsibility. However, workers can only enjoy the corresponding social insurance benefits if they fulfill their statutory payment obligations and meet the statutory conditions. Therefore, the state tax gives subsidies.

Second, the details

From 1.20 19 1, social security is collected by the tax bureau. The State Council and Ministry of Human Resources and Social Security issued the reform plan of national tax and local tax collection and management system. Since 20 19 1, the collection and payment of social security throughout the country has been carried out by the tax authorities in a unified way.

2. The reform plan also makes specific arrangements for completing the key reform tasks such as listing and supervision of the new tax authorities, formulating the "three clarifications" of the new tax authorities, carrying out social insurance premium transfer payment and non-tax revenue collection and management, promoting tax integration, and optimizing collection and management. Charge business and information system, strengthen capital guarantee and asset management, clean up and revise relevant laws and regulations, and clarify relevant safeguard measures.

3. Require the tax bureaus of all provinces, cities and counties to gradually complete centralized office as planned, list new institutions and carry out work in the name of new institutions. Strictly control the number of institutions, further optimize the tax organization system and tax collection and management responsibilities at all levels, improve the structural layout and power allocation, scientifically set up institutions, clarify functions and rationally allocate resources.

4. At the same time, it is clear that from 20 19 10, the tax authorities will levy various social insurance premiums such as basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium.

5, according to the principle of convenience and high efficiency, reasonably determine the scope of non-tax revenue collection and management responsibilities transferred to the tax department, transfer a number of mature non-tax revenue projects that are reserved according to law and suitable for transfer, and gradually promote them. It is necessary to combine tax service with tax collection and management, optimize and improve the tax management information system, and better provide convenience for taxpayers and investors.

legal ground

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.