Is the tax deduction social security or all?

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 those units that actually pay according to the prescribed payment ratio are 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.

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 remuneration for labor services, remuneration for manuscripts 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.