Social security fees are related to the "pension money" and "medical money" of the broad masses of the people, and to the well-being and protection of people's livelihood. The Third Plenary Session of the 19th Central Committee made it clear that "social insurance premiums such as basic old-age insurance premiums, basic medical insurance premiums and unemployment insurance premiums are uniformly collected by the tax authorities."
At present, the social insurance premiums of urban and rural residents, government agencies and institutions in various regions of China, and the social insurance premiums of enterprises in 18 provinces (autonomous regions and municipalities) and three cities with separate plans have been collected by tax authorities. 13 The social security expenses of other enterprises in provinces (autonomous regions and municipalities), Xinjiang Production and Construction Corps and two cities with separate plans shall be collected by social security (medical insurance) agencies.