The Human Resources and Social Security Bureau requires that the tax base of social security wages should be consistent. How to solve this problem?

According to the Social Security Law and the relevant provisions of the social security system, the social security payment base should be paid in the pre-tax salary of the total wages of employees. For example, if your salary is 5000 yuan per month, then such 5000 yuan is pre-tax salary. According to the relevant regulations of personal income, the part of your monthly salary below 5000 yuan will be taxed. This is also the starting amount of tax payment.

However, according to the requirements of social security payment, employees themselves are based on their actual income. The actual income of this person refers to the pre-tax salary, for example, the monthly salary is 5,000 yuan, and only the monthly salary of 5,000 yuan is higher than 60% of the average monthly income of local employees in the previous year, then the deposit base is 5,000 yuan. However, after paying personal social security, the actual income you get is deducted from social security and medical insurance. About 65,438+00.5% of social security and medical insurance expenses will be deducted every month, and 525% of social security expenses can be deducted from your salary, so your salary is only 4,475 yuan. If the enterprise annuity or annuity is deducted, the provident fund is deducted. Your salary will be less than 4000 yuan. According to the relevant regulations on personal income, because your actual salary is not 5000 yuan, it is not within the scope of personal income tax.

From the above cases, we can know that a person's total salary and social security payment base are the same, but after paying social security and provident fund, the income is different from the income tax threshold, and only one person's salary is higher. For example, after deducting five insurances and two gold, a person's salary still meets the tax threshold for paying a tax, so it belongs to the object of paying a tax. The starting point of the three is the same, which is the initial salary of employees, so it also conforms to the relevant regulations of local human resources and social security departments. But in practice, it is based on paying five insurances and two gold first, then deducting personal income tax, and then getting the punch card salary.

For market-oriented enterprises, the salary of employees is based on the basic salary, so when defining their own salary, social security payment base, income tax threshold, etc., they can be calculated according to the average monthly salary income of this year. For example, the payment base of social security is generally based on the average monthly income of employees in the previous year.

Because the monthly salary of market-oriented enterprises is different, the monthly salary gap is very large. Therefore, according to the relevant provisions of the Interim Measures for the Administration of Individual Accounts of Enterprise Endowment Insurance in Ministry of Human Resources and Social Security, the actual personal income is the deposit base, that is, the average monthly salary of employees in the previous year. If necessary, the actual income of last month can be used as the deposit base, and the new employees can be used as the deposit base.

From the perspective of individual tax, because the monthly salary of employees in market-oriented enterprises fluctuates greatly, according to the relevant provisions of personal income, individual tax can be deducted on a monthly basis or settled on an annual basis. If the annual pre-tax income exceeds 60,000 yuan, the tax can only be deducted if it exceeds 60,000 yuan. However, as an on-the-job employee, the annual income exceeds 60,000 yuan. The first one is to deduct five insurances and two gold and special additional deductions. Specifically, it is impossible to pay personal income tax. This annual salary is more than 60 thousand, and the monthly income is actually 5000. Then this 5,000 yuan is the monthly social security payment base for the next year, and it is also the basic basis for determining whether to pay taxes. It is also required that the threshold of personal social security, wages and income tax can be consistent.

Generally speaking, the difference between market-oriented enterprises and processing and manufacturing enterprises is that the labor cost is high, but the gross profit margin will be higher than that of processing and manufacturing enterprises, so the company's profit will basically not be less than that of processing and manufacturing enterprises. No matter what kind of company is faced with the problem of human resource cost, but these costs are all human costs spent by relevant laws and regulations. The most ideal solution is to fulfill the company's obligations and responsibilities according to law, improve the initiative and cohesion of employees, the company's operating and management profits will continue to increase, and the corresponding proportion of human resources costs will be reduced.