Since social insurance premiums have been transferred to be collected by the tax authorities，the collection of social insurance premiums has stepped into the management track of standardization，normalization and accuracy. However，there are also some problems in the process of implementing the tax collection of social insurance premiums. For example，relevant laws and regulations need to be improved，the willingness of employers and individuals to pay premiums has declined，the coordination between social security management departments and tax departments is relatively poor，and the professional abilities of the staff in tax departments need to be improved. This report suggests：improving legislation and strengthening the law enforcement of tax departments；increasing the willingness of employers and individuals to pay premiums；optimizing the coordinated management among departments；focusing on professional abilities and strengthening talent guarantee；further promoting the management mode of full responsibility collection by tax authorities.