Social security premiums belong to the tax

The specific method is: social security fees transferred to the tax department for collection, that is, the tax department unified collection of all social insurance premiums and non-tax income transferred first. Article 4 of the Law on the Administration of Tax Collection stipulates that units and individuals with tax obligations under laws and administrative regulations are taxpayers. Laws and administrative regulations stipulate that the units and individuals who have the obligation to withhold and pay taxes on behalf of the taxpayers are the withholding agents. Taxpayers, withholding agents must pay taxes in accordance with the provisions of laws and administrative regulations, withholding and collection of taxes.