What is Social Security? What is Personal Income Tax? Thank you

For example:1 The income in Shenzhen is 2,200 yuan,2 and the tax rate for the part exceeding 500 yuan to 2,000 yuan is 10%, and the deduction is 25

The individual tax is: (2200-1600) * 10 -25 35 according to the following standards:

1 5 0 not exceeding 500 yuan

2 The part exceeding 500 yuan to 2,000 yuan 10 253 the part exceeding 2,000 yuan to 5,000 yuan 15 1254 the part exceeding 5,000 yuan to 20,000 yuan 20 3,755 the part exceeding 20,000 yuan to 40,000 yuan 25 13,756 the part exceeding 40,000 yuan to 60,000 yuan 30 33,757 the part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375

Hello, two different things. Personal income tax does not include social security.

Individuals who bear the social security part do not need to pay individual income tax.

According to Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies for Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums and Housing Provident Fund, "Enterprises and institutions shall be exempted from individual income tax for basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by enterprises and institutions in accordance with the payment ratio or method prescribed by the people of the state or province (autonomous region and municipality directly under the Central Government);

The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by individuals in accordance with the payment ratio or method stipulated by the people of the state or province (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals".

Extended Information: How to Calculate Premiums.

Payment amount = payment base * payment ratio.

1. Social security payment base.

The payment base of social insurance refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums, and the amount of social insurance premiums that enterprises or individuals should pay is multiplied by the prescribed rate.

The social security contribution base in each region is linked to the local average wage data. It is determined on the basis of the monthly average of all wage income earned by the employee from January to December of the previous year. It is determined once a year, and after it is determined, it will not change within one year, and the time for declaration and adjustment of the social security base is generally in July.

Enterprises generally use the total wages of their employees as the payment base, and the average monthly salary of the individual employee in the previous year is used as the salary base for the individual to pay social insurance premiums. In China, the payment base is determined by the social insurance agency according to the declaration of the employer.

2. Payment ratio.

The contribution ratio, i.e. the rate at which social insurance premiums are levied. China's Social Insurance Law does not make specific and explicit provisions on the levy and contribution rate of social insurance. In accordance with the provisions of China's current social insurance policies, we implement different levy ratios for different types of social insurance insurance.

Individual income tax calculation method.

Taxable income = (monthly income - five insurances and one housing fund - tax threshold - other deductions determined according to law - special additional deductions) * applicable tax rate - quick deduction.

Note: The new IIT Law will come into force on January 1, 2019, and the latest tax threshold and tax rate will come into effect on October 1, 2018.

The new IIT Law stipulates that from October 1, 2018 to December 31, 2018, the income from wages and salaries of taxpayers shall be calculated and paid on a monthly basis after deducting expenses of 5,000 yuan from the monthly income and the balance of special deductions and other deductions determined in accordance with the law, and the tax shall be calculated and paid on a monthly basis in accordance with the individual income tax rate table (applicable to comprehensive income), and no additional deduction expenses shall be deducted.

Personal income tax does not include social security.

According to Article 2 of the Individual Income Tax Law, the following items of individual income shall be subject to individual income tax:

1) Income from wages and salaries; (2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Royalty income;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease: (8) Income from property transfer;

9) Incidental gains.

Therefore, the individual income tax is to pay tax on the above personal income, and does not include the five expenses of social insurance.

Social insurance is a social and economic system that provides income or compensation to people who are incapacitated, temporarily unemployed, or have suffered losses due to health reasons, and occupies a central position in the entire social security system. Its main items include endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance.

No, personal income tax is your own salary tax, after deducting income tax, or continuing to deduct social security, two concepts.

The payment of individual income tax is only a tax, which has nothing to do with social security, and social security needs to be deducted or paid separately.

Personal income tax does not include social security.

Individuals who bear the social security part do not need to pay individual income tax.

Social security expenses are not included in the personal income tax

Not necessarily. It depends:

1. If the company has purchased social security, but the employee's salary is less than 5,000 yuan per month, even if the social security is purchased, there is no need to pay individual income tax. If you have purchased social security, and the employee's salary exceeds 5,000 yuan per month, you need to pay individual income tax at the same time.

2. In accordance with the relevant regulations, enterprises and institutions are exempt from individual income tax for the basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by the national or provincial people's payment ratio or methods.

3. If the basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by individuals in accordance with the payment ratio or method stipulated by the national or provincial people, they are allowed to be deducted from the individual's taxable income.

Therefore, for employees, during the existence of labor relations, the wage income obtained reaches the statutory threshold, only need to pay individual income tax, for social security, there is no tax at all, the purpose of paying social security is to protect their employment, medical care and pension and other related issues.

Legal basis

Regulations for the Implementation of the Individual Income Tax Law

Article 25.

In accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident fund paid by units for individuals and individuals shall be deducted from the taxable income of taxpayers.

Social Insurance Law of the People's Republic of China

Article 23.

Employees shall participate in the basic medical insurance for employees, and the employer and the employee shall jointly pay the basic medical insurance premiums in accordance with the provisions of the state.

Individually-owned businesses without employees, part-time employees who have not participated in the basic medical insurance for employees in the employer, and other flexibly employed persons may participate in the basic medical insurance for employees, and the individual shall pay the basic medical insurance premiums in accordance with the provisions of the state.

Personal income tax does not include social security. Individuals who bear the social security part do not need to pay individual income tax. Legal basis

What about the basic pension insurance premiums and basic medical insurance premiums of the Ministry of Finance and the State Administration of Taxation? Unemployment insurance premiums? Notice on Individual Income Tax Policies of Housing Provident Fund".

Individual income tax does not cover Xiaofeng, including social security.

Individuals who bear the social security part do not need to pay individual income tax.

Legal basis: "The Ministry of Finance and the State Administration of Taxation on the basic pension insurance premiums and basic medical insurance premiums? Unemployment insurance premiums?

Article 1 of the Notice on Individual Income Tax Policies of the Housing Provident Fund: The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by enterprises and institutions in accordance with the payment ratio or method stipulated by the people of the state or province (autonomous regions and municipalities directly under the Central Government) are exempt from individual income tax;

The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums paid by enterprises, institutions and individuals in excess of the prescribed proportions and standards shall be incorporated into the individual's current wages and salaries and levied individual income tax.

Legal analysis: personal income tax does not include social security. Individuals who bear the part of the social cover are not required to pay individual income tax.

Legal basis: Notice of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies of Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums and Housing Provident Fund Article 1 The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by enterprises and institutions in accordance with the payment ratio or method stipulated by the people of the state or province (autonomous regions and municipalities directly under the Central Government) shall be exempt from individual income tax.

The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by individuals in accordance with the payment ratio or method stipulated by the people of the state or province (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals".

1. Individual income tax does not include social security. Individuals who bear the social security part do not need to pay individual income tax. According to Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Individual Income Tax Policies for Basic Pension Insurance Premiums, Basic Medical Insurance Premiums, Unemployment Insurance Premiums, and Housing Provident Fund, "Enterprises and institutions shall be exempted from individual income tax if they actually pay the basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums that are subject to slippage in accordance with the payment ratio or method prescribed by the people of the state or province (autonomous regions and municipalities directly under the Central Government);

2. The basic endowment insurance premiums, basic medical insurance premiums and unemployment insurance premiums actually paid by individuals in accordance with the payment ratio or method stipulated by the people of the state or province (autonomous regions and municipalities directly under the Central Government) are allowed to be deducted from the taxable income of individuals".