Since the implementation of social insurance sytem，the formation of social insurance collection system in Guangdong Province has ungone three stages：the first stage is before 2000，social insurance administrations took full responsibility in the collection. The second stage is between 2000-2008，local taxazation authorities collected in the name of social insurance administrations.The third stage is from 2009 up till now，local taxazation authorities take full responsibility in the collection. The characteristics of this collecting mode are：Firstly，the establishment of “five simultaneous mechanism”，namely，simultaneous collecting，simultaneous managing，simultaneous inspecting，simultaneous servicing，and simultaneous assessing.Secondly，the establishment of a coordinated working platform among local taxazation authorities，social insurance administrations and financial institutions. Problems exposed in the existing collection systems are as follows：Firstly，deviations were found in the social insurance collecting data issued by local taxazation authorities，resulting difficulties in records keeping and data calculating. Secondly，loopholes in the implementation of social insurance policy led to faulse collection. Thirdly，some disturbances in the collection processing caused the insured to come and go for several times.Forthly，no clear responsilities have been splited between local taxazation authorities and social insurance administrations，casting a shadow over the collecting boundary.