The enterprise income tax deducts the basic social insurance premium.

Legal Analysis: The basic social insurance premium and housing accumulation fund paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant authorities in the State Council or the provincial people's government are allowed to be deducted.

Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) Article 35 The basic social insurance premiums and housing accumulation funds paid by enterprises for their employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.

Supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent departments of finance and taxation of the State Council.