Why should social security be levied by tax authorities?

Legal analysis: Because China social security used the declaration system before, enterprises declared employees' income and determined the social security payment base. In order to save money, most enterprises generally set the payment base at a relatively low level. Because social security is supervised by the human resources department, and the tax bureau is only responsible for collecting it, the management is relatively loose, so most enterprises do not pay according to the actual income in order to save expenses. Now it is uniformly collected by the tax bureau, and the income of employees is invisible. It is impossible for enterprises to pay social security according to low standards, but only according to actual income, otherwise they will face punishment.

Legal basis: Article 58 of the Social Insurance Law of People's Republic of China (PRC) stipulates that the employer shall apply to the social insurance agency for social insurance registration for employees within 30 days from the date of employment. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.