How much corporate income tax can social security offset?

Legal analysis: According to the provisions of the tax law, the basic old-age insurance premium, basic medical insurance premium and basic unemployment insurance premium paid by enterprises for all employees in accordance with the provisions of the state and provincial people's governments can be deducted in accordance with the provisions of the tax law. That is, enterprise income tax is not paid. Personal insurance or property insurance insured by taxpayers for their investors or employees in commercial insurance institutions, as well as supplementary insurance insured for employees outside the basic guarantee, shall not be deducted.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.