Do social security and individual tax have to be consistent?

Legal analysis: the base of social security payment is the average monthly salary of employees in the previous year, and the income from tax declaration is the monthly salary payable. These two figures don't agree.

Legal basis: Article 31 of People's Republic of China (PRC) Tax Collection and Administration Law, taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.