The municipality of Shenzhen is the first in the country which began to explore social insurance system in 1980s. In the beginning，social insurance administrations took full responsibility in the collection and established an information system of social insurance in the early 1990s. The original Social Insurance Bureau and Medical Insurance Bureau were merged into Shenzhen Municipal Social Security Administration，responsible for the collection of “five insurances”and issurance，which means the unification and synchronization in terms of institutional system，structure design，operation service，fund collection and information platform.This social insurance system is in good operation with a large surplus fund. Reform from within is unnecessary. As a special economic zone，Shenzhen enjoys special status and legislative power and is exempted from provincial-level reform pressures.Being the only municipality keeping the collection of social insurance by social insurance administrations in Guangdong Province，Shenzhen hasn't been affected by the all-round reform in the collection of social insurance in Guangdong Province. The reasons for the maintenance of the system in Shenzhen lie in：firstly，it meets the new demand by the central Party committee and government concerning the development of social insurance. Secondly，social insurance is a kind of fee rather than tax in nature，it doesn't belong to the non-tax governmental income in the local taxazation system. Meanwhile，the cost will be paid if social insurance is collected by taxazation authorities.