Personal social security is not paid by the tax bureau. The law clearly stipulates that individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employer and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agency. Therefore, individuals who participate in social insurance according to law can pay social insurance premiums directly to the social insurance premium collection agency without going to the tax bureau to pay social insurance premiums. Because the tax bureau can only engage in tax-related business according to law, social insurance premiums are not taxed, and the local tax bureau cannot collect social insurance premiums.