After the national tax is linked to social security, can social security be empty?

Social security account cannot be empty, and social security account cannot be empty. Only employees can apply for insurance to open an account. In particular, the unit cannot open a social security account first, and then fail to pay social security if there are short accounts. Employees must be insured to open an account, and social insurance agencies have the right to supervise and investigate their responsibilities.

National tax is a national tax system, which is symmetrical with "local tax" and the product of a national tax-sharing system. In the process of developing socialist market economy, taxation bears the functions of organizing fiscal revenue, regulating economy and regulating social distribution. More than 90% of China's annual fiscal revenue comes from taxes, and its status and role are becoming more and more important.

The tax system is mainly responsible for the collection and management of the following items: value-added tax, consumption tax, enterprise income tax and urban maintenance and construction tax paid by the railway, banks and insurance companies, central enterprise income tax, joint venture and joint-stock enterprise income tax composed of central and local enterprises and institutions, enterprise income tax of registered enterprises after June 5438+1 October12002, and income tax of foreign banks and non-bank financial enterprises. Offshore oil enterprise income tax, resource tax, personal income tax levied on interest income of savings deposits, stamp duty levied on securities transactions, vehicle purchase tax, export product tax rebate, and overdue fine income from central tax are regarded as central tax and shared tax.