Circular of the General Office of the State Administration of Taxation on Working Steadily and Orderly on the Collection and Administration of Social Insurance Contributions

Circular of the General Office of the State Administration of Taxation on Working Steadily and Orderly on the Collection and Administration of Social Insurance Contributions
Circular of the General Office of the State Administration of Taxation on Working Steadily and Orderly on the Collection and Administration of Social Insurance Contributions

Shui Zong Ban Fa [2018] No.142

September 13, 2018

Tax bureaus of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated in the State plan, special commissioner offices establish by the SAT in all regions, and all internal units within the SAT,

This Circular is hereby issued for relevant matters, to thoroughly implement the relevant spirit presented at the executive meeting of the State Council on September 6, 2018, and ensure current policies on the collection of social insurance contributions remain unchanged in places where the contributions have been collected by tax authorities before the reform, while steadily advancing the reform in handing over the duties in collecting and administering social insurance contributions.

I. All levels of tax authorities engaged in the handover of duties in respect of the collection and administration of social insurance contributions shall ensure tasks of this reform will be completed smoothly as expected.
All provincial tax bureaus shall, according to the overall arrangements made by the SAT and the local governments, detail the implementing plans for tax authorities within the tax system of the local province, break down each task, and specify the responsible entities and the time limit to complete the relevant work, to ensure various social insurance contributions will be collected in a centralized manner by tax authorities from January 1, 2019.
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