How to deduct social security when declaring a tax?

1. To declare personal income tax, enterprises can directly declare online if they are online, and those who are not online can be divided into "floppy disk declaration" and "tabulation declaration". The floppy disk declaration is to download a tax adjustment declaration software from the website designated by the tax bureau, and then enter the relevant tax adjustment declaration information as required, and send it to the floppy disk or USB flash drive to submit it to the tax bureau. Form declaration is to fill in the personal income tax form by hand and submit it to the tax bureau. 2. If you declare online, you can declare the tax directly from the software, and collect the declaration receipt and payment receipt later, which proves that you have successfully declared the tax payment, and the payment receipt can be used as the original voucher for bookkeeping. If it is a manual declaration, the tax will be declared in the collection hall of the tax bureau. After the tax payment voucher is printed by the tax bureau, the receipt will be used as the original voucher for bookkeeping.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, and the balance after special additional deductions, special additional deductions and other deductions determined according to law, is the taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.