What are the reasons for paying social security tax?

The reasons for paying taxes are as follows:

1, where wages or salaries are obtained in two or more places, the basic deduction fee of 5,000 yuan will be deducted repeatedly when paying taxes in advance;

2. In addition to wages and salaries, there are income such as labor remuneration, manuscript remuneration and royalties. The accumulated income of various comprehensive income leads to the applicable annual comprehensive income tax rate being higher than the withholding rate;

3. Items that should not be deducted are deducted when withholding and prepaying, and the deduction amount exceeds the prescribed standard, and the deduction amount is reduced when the annual consolidated tax is calculated, resulting in an increase in individual tax;

4. Taxpayers or withholding agents who fail to declare income and withhold taxes in advance need to pay back taxes on undeclared income.

Second, analyze the details

Personal income tax is a tax levied on taxable income obtained by individuals. Individuals who have a domicile in China or have lived in China for one year without a domicile shall pay personal income tax according to law on their income obtained from China and abroad, while individuals who have lived in China for less than one year without a domicile shall pay personal income tax on their income.

Third, what is the accounting treatment of employee welfare expenses?

Log in to the electronic declaration system, enter the electronic declaration system, click the declaration and payment on the upper left to enter the declaration interface, and the individual income tax declaration on the right side of the declaration interface, click the declaration to enter the individual income tax declaration page, and add details.