By comparing the payment pattern that collected by the revenue with that of regressing to the insurance agency;the social security system was put forward, which is a necessary option for the latter.

• 通过对地税代征和回归社保两条路径选择的比较分析，提出“五险合一、回归社保”是建立一个以社保基金为依托的社会保障制度的必然选择。