Legal analysis: 1, the insurance premium paid by the insured unit according to a certain proportion of the total wages of its employees. The tax law has the advantages of strong compulsion, fair burden, simple and clear insurance items, standardized tax payment and simple management. Its disadvantage is that taxes can only be arranged through the annual budget after the formation of financial funds, and the basic goal is usually to make ends meet. So in fact, social security funds cannot be accumulated.

2. The insurance premium paid by the insured according to a certain proportion of his wage income. The funds raised in this way are paid by the government as a whole, independent of the financial budget system, and earmarked for special purposes. The difference is subsidized by the government. Compulsory savings are also paid by employers and employees, but they are not managed as a whole. The government has very limited control over the social security funds in the personal accounts of fund-raising depositors. This financing method is suitable for social security funds based on fund accumulation system.

3, the government's financial subsidies to the social insurance fund. Local governments at all levels give basic subsidies to the insured, and the subsidy standard is not lower than 30 yuan per person per year. Among them, the total provincial financial subsidies are arranged according to 50% of local subsidies, and the provincial financial subsidies are given to the pilot areas according to the financial level of the pilot areas. The rest is enjoyed by the cities and counties, and the specific proportion is determined by the municipal (state) people's government.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.