How to calculate the settlement of social security

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Wage and salary expenditure refers to the total wages payable to lenders; Tax amount refers to the amount of wages and salaries deducted from the final balance of wages payable; The basic security fee is the actual accumulated amount of social security fee payable.

Final settlement refers to the taxpayer's calculation of taxable income and income tax payable for the whole year in accordance with tax laws, regulations, rules and other relevant provisions of enterprise income tax within the specified period after the end of the tax year. According to the income tax paid in advance on a monthly or quarterly basis, the taxpayer determines the amount that should be supplemented or refunded in the year, fills in the annual enterprise income tax return form, submits the annual enterprise income tax return form to the competent tax authorities, and provides relevant information required by the tax authorities for final settlement of the annual enterprise income tax.