Basic methods of social security tax avoidance

According to China's national tax laws, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals can be deducted from taxpayers' taxable income. At present, the above-mentioned "three insurances and one gold" are jointly paid by enterprises and individuals, so the actual payment made by the unit in accordance with the prescribed payment ratio is exempt from personal income tax; If an individual actually pays in accordance with the prescribed payment ratio or method, it may be deducted from the taxable income of the individual. In short, when an individual obtains wages and salary income paid by the company, his income does not need to include the part paid by the company, while the part paid by the individual from the salary of the current month is allowed to be deducted from the taxable income. If a unit or individual pays the basic old-age insurance in 560 yuan and 320 yuan according to the regulations, the actual salary of 1 1 is 4,000 yuan (excluding the basic old-age pension 560 yuan paid by the unit), and the income after deduction is 3,680 yuan.