Among the big countries, the United States, Britain and other countries are levied by tax authorities, while France, Germany and other countries are levied by social security organs or independent institutions. Every country's choice is based on its own national conditions and historical factors, so China must also make a choice based on its own national conditions on this issue. The author thinks that there should be two starting points when considering the collection agency of social insurance premiums in China: first, it should be conducive to ensuring the collection; Second, it should be conducive to saving collection fees and improving the efficiency of collection management. The tax authorities' collection of social insurance premiums has exactly these two advantages. First of all, the tax department is responsible for collecting social insurance premiums, which has absolute advantages in system and technology. Because social insurance premiums are levied according to a certain proportion of the total wages of enterprises, and tax authorities need to grasp the wage distribution of enterprises in the process of collecting enterprise income tax and personal income tax, so tax authorities have certain comparative advantages in collecting social insurance premiums. For example, the Enterprise Income Tax Law stipulates that the wages and salaries paid by enterprises can be deducted before tax, so that enterprises must truthfully declare the wages paid in the current year to the tax authorities when filing tax returns. If enterprises conceal the total wages of employees in order to pay less social insurance premiums, then this behavior is easy to be discovered by tax authorities. In addition, the personal income tax law also requires enterprises and units to withhold and remit personal income tax for employees when paying their wages, and they are obliged to declare their income to the tax authorities in full, which also requires the tax authorities to fully and accurately grasp the wages and salaries of enterprises and units, which is conducive to the tax authorities to collect social insurance premiums. Secondly, the tax authorities have a professional collection team (including collection inspectors), whose scale and quality are sufficient for the task of collecting social insurance premiums. Especially in recent years, the state has implemented the golden tax project, which has greatly improved the informationization level of the tax department. However, if all social insurance premiums are handed over to social security agencies for collection, the latter will inevitably "start a new stove" and then form a huge collection team. From a national perspective, this will obviously increase the cost of collecting social insurance premiums. In addition, social security institutions in many areas do not have advanced information collection and management systems at present. If they undertake the heavy responsibility of collecting social security fees, they must build another information-based collection and management system, which will inevitably cause great waste. In fact, there are not a few countries where all taxes and fees are collected by one department. In these countries, the tax bureau is not called the tax bureau, but the tax bureau. For example, the United States is called the Internal Revenue Service, Canada is called the Canadian Revenue Service, and Britain is called the Royal Revenue and Customs Administration. This institutional arrangement is completely considered from the perspective of institutional setup and collection efficiency. This institutional arrangement is worth learning from. In fact, at present, China's tax authorities also undertake certain charging functions, such as education surcharge, urban construction fee and cultural undertaking fee, which are collected by the tax authorities. This arrangement is very reasonable, because the education fee does not need to be collected by the education department, while the cultural fee is collected by the cultural department. In the long run, China's tax bureau should also develop towards the IRS.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.