How to adjust the company's personal social security premium settlement?

How to adjust the company's personal social security premium settlement?

A: The company only undertakes the social security accumulation fund belonging to the company, and the social security accumulation fund undertaken by the company for individuals should be increased when remitted.

Settlement and settlement is a Chinese word, and the pinyin is Su Hu NQ and Ngjimo, which refer to income tax and some other taxes paid in advance. After the end of the year, tax collection and settlement. Income tax and other taxes are usually calculated according to the taxpayer's annual taxable income. After the end of the year, the tax shall be calculated according to the tax rate stipulated in the tax law. In order to ensure the timely and balanced storage of taxes, in practical work, taxes are generally paid in advance on a monthly and quarterly basis and settled at the end of the year. Monthly and quarterly prepayments generally calculate the tax payable according to the taxpayer's tax basis this quarter (month), which is often difficult to be completely consistent with the tax basis of the annual final accounts. Therefore, after the end of the year, it is necessary to make a summary calculation according to the taxpayer's financial final accounts, pay taxes, and refund more taxes paid in advance and make up less.

What about social security?

SocialInsurance refers to a non-profit social security system with the function of income redistribution, aiming at preventing and forcing most social members to participate.

Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The social insurance plan is organized by the government, forcing a certain group to form a social insurance fund as a social insurance tax (fee). Under certain conditions, the insured can get fixed income or loss compensation from the fund. This is a redistribution system. Its goal is to ensure the reproduction of material and labor and social stability. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

2065 438+06. 2. 3 Guangdong, Tianjin, Yunnan, Gansu, Guizhou, Jiangsu, Shanghai and other places lowered their social security rates. 201February 3, 202The National Social Security Fund Regulations were adopted at the122nd executive meeting in the State Council, with effect from May 20 16.

20 18, social security pensions began to be co-ordinated nationwide; 2065438+August 20, 2008, social security fees were collected by the tax authorities; 65438+2019 65438+10.08 to complete the transfer and handover of social insurance premiums and the first batch of non-tax revenue collection and management responsibilities, and all social insurance premiums and non-tax revenue transferred in advance shall be uniformly collected by the tax authorities.