The specific method is: social insurance premiums are transferred to the tax department for collection, that is, the tax department collects all social insurance premiums and transferred non-tax income first. Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations 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.