Individual tax and social security base are inconsistent.

Legal analysis: the inconsistency between individual tax and social security base is because everyone's post salary is inconsistent. The billing salary of general social security changes once a year, and a base is determined, which will not change within one year, but the total amount of one year should be consistent with the taxable salary of individual income tax declaration. But the actual work is often inconsistent. This is because the management and supervision of social security wage base are not in place, and many units always pay social security according to the minimum base.

Legal basis: Article 12 of the Social Insurance Law of People's Republic of China (PRC), the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund.