Legal analysis: The phased reduction of social insurance premiums for pensions, unemployment and work-related injuries is a temporary support policy issued by the Ministry of Human Resources and Social Security in conjunction with relevant departments in 2020 in response to the impact of the COVID-19 epidemic. This policy has expired at the end of 2020, and the three social insurance premiums have resumed normal collection as required from January 1, 2021. However, considering that the risk of the epidemic still exists and some companies may be under great pressure, the policy of phased reduction of unemployment insurance and work-related injury insurance premiums will be extended for another one year to April 30, 2022 after it expires at the end of April this year.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law and the provisions of the State Council authorized by law shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes 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.