Shanghai social security late payment can be deducted before income tax

Can. According to the query of the official website of the Bright Network, the "People's Republic of China *** and the State Enterprise Income Tax Law" Article 10 provides that in the calculation of taxable income, the tax late payment shall not be deducted, the enterprise to pay the social security fee late payment does not belong to the tax late payment, so the social security fee late payment can be deducted before the tax.