The core questions concerning the collecting of social insurance are “what are the standards of collecting？”and “what are the ways of collecting？”Over quite a long time，the collecting of social insurance in China falls into a comprehensive mode with the absence of a unified subject of collecting. The problems exposed in the existing collection system are：ambiguity in responsibilities between sectors，coexistence of low efficiency and high cost when sectors joining together in operation；the effective use of social insurance fund damaged by transitional social insurance fund，consciousness of taxazation authorities in collecting social insurance to be enhanced，informatization construction of social insurance administrations lagged behind，and difficulties in the approval of basic rate of social insurance by social insurance administrations. Based on the assessment，we believe that the mixed-collecting system by social insurance administrations and taxazation authorities has made great contributions to the collecting of social insurance fund，and laid a material base for the sustainable development of social insurance system. According to macro data analysis，there is no overwhelming significant difference in efficiency and effect of the collecting between social insurance administrations and taxazation authorities.However，analysis of categorical data shows there are some differences in efficiency and effect of three different collecting modes. The different subjects of collecting gives rise to many problems. Many of the interviewees suggested a unifed collecting institution should be put in place to collect social insurance nationwide. The unification of collecting institutions will be a complex systematic work calling for efforts made to the coordinated reforms on social insurance collection system and social insurance system（with an emphasis on basic pension insurance system）.