The consequences of different social security wages and individual tax wages

Legal analysis: when the salary base is greater than the social security base and other payables are taken, the larger part cannot be included in the cost account. If you exceed it occasionally, it will be ok. If the time is long and the quantity is large, it will be later. When the company is cancelled, the local taxation bureau is responsible for checking the social security part. When auditing accounts, it depends on whether the wages payable to employees are consistent with the social security part. If it is, there is no need to make it up. If it is found out, even if it is a loss, it must be made up.

Legal basis: Personal income tax payable in Article 2 of the Individual Income Tax Law of People's Republic of China (PRC): (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.