Do self-employed people have to pay taxes when paying social security?

Legal analysis: individuals do not need to pay personal income tax to pay social security. Self-employed individuals do not pay taxes when they apply for business licenses, but they must pay taxes according to law when they operate. Personal social security can be divided into two parts. Those who do not apply for tax registration can apply for flexible employment social security. After the application is passed, the individual pays social security in the flexible employment window every year. If you have tax registration, you can register with the tax authorities for social security, and the tax authorities will collect the social security fees of individual industrial and commercial households on a monthly basis. The payment base of social security refers to the wage base used by enterprises or individual employees to calculate and pay social insurance premiums. This base multiplied by the prescribed rate is the amount of social insurance premiums that enterprises or individuals should pay.

Legal basis: Article 4 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. Individuals who have no domicile in China and have lived in China for a total of 183 days but less than 6 years shall be exempted from personal income tax after filing with the competent tax authorities. In any year of accumulated residence in China 183 days, the continuous years of accumulated residence in China 183 days shall be recalculated.