Provisions of tax authorities on social security payment?

Legal analysis: If the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that the tax authorities should collect social insurance premiums, the social insurance agencies shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.

Legal basis: the State Council's Provisional Regulations on the Collection and Payment of Social Insurance Fees in People's Republic of China (PRC).

Tenth payment units must declare the amount of social insurance premiums payable to the social insurance agencies on a monthly basis, and pay social insurance premiums within the prescribed time limit after being approved by the social insurance agencies.

If the payer fails to declare the amount of social insurance premiums payable in accordance with the regulations, the social insurance agency shall temporarily determine the amount payable according to 1 10% of the amount paid by the unit last month; If there is no amount paid last month, the social insurance agency shall temporarily determine the amount to be paid according to the operating conditions of the unit and the number of employees. After the payer completes the declaration procedures and pays the social insurance premium according to the approved amount, the social insurance agency shall settle the account according to the regulations.

Article 11 Where the people's governments of provinces, autonomous regions and municipalities directly under the Central Government stipulate that social insurance premiums shall be collected by the tax authorities, the social insurance agency shall provide the tax authorities with the social insurance registration, change of registration, cancellation of registration and payment declaration of the payer in a timely manner.