How can enterprises pay social security tax credit?

Legal analysis: social security and taxation belong to two competent departments and cannot be deducted from each other. The legal representative of the company and employees pay social security in the same way. Employee pension insurance, the company pays 20%, and employees pay 8%. When calculating the individual tax, the enterprise deducts the endowment insurance first, and the individual tax is withheld and remitted by the enterprise.

Legal basis: Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC): The enterprise income tax rate is 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.