Social security tax credit how to operate

According to the provisions of the social security issue tax deduction standards are as follows:According to China's tax law, the unit for the individual and the individual contributions to the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing provident fund, can be deducted from the taxpayer's taxable income. At present, the above "three insurance and one pension" are paid by both enterprises and individuals***, therefore, if the unit actually pays according to the prescribed contribution ratio, it is exempted from individual income tax; if the individual actually pays according to the prescribed contribution ratio or method, it is allowed to be deducted from the individual's taxable income. In short, when an individual receives wages and salaries paid by a unit, his income does not include the part paid by the unit, while the part of personal contributions paid by the individual from the month's wages is allowed to be deducted from the taxable income. For example, if a person's unit and individual each contribute 560 yuan and 320 yuan to the basic pension insurance according to the regulations, and the actual salary in November is 4,000 yuan (excluding the unit's contribution of 560 yuan to the basic pension), the income after deduction will be 3,680 yuan. It is worth noting that, allow tax exemptions and pre-tax deductions "three insurance and one gold" is a prescribed standard, for more than the standard part of the payment, need to be incorporated into the employee's monthly wages and salaries in the consolidated tax. On the one hand, the withholding agent in the withholding tax declaration, the unit of the "three insurance and one gold", if included in the total amount of payroll, can be deducted in the prescribed ratio and standard range; but the enterprise is usually easy to practice is not included in the total amount of payroll, so in the calculation of the individual income tax, can not repeat the deduction. Can not repeat the deduction again.