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What should I do if I fill in the annual salary declaration incorrectly?
2 employee social security base is based on the salary of the first month of employment or the average salary of the individual in the previous year.
3. Social security personnel can go to the social security department of the unit to modify the base. The materials to be submitted are: (1) social security base declaration form for employees of the unit (revised); (2) Employee's salary voucher for the same period (salary voucher for the first month of employment or salary voucher for the previous year); (3) agency guarantee; (4) official seal of the unit;
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
Article 33 Taxpayers may apply in writing for tax reduction or exemption in accordance with the provisions of laws and administrative regulations. Applications for tax reduction or exemption must be examined and approved by the examination and approval authorities for tax reduction or exemption as prescribed by laws and administrative regulations. Local people's governments at all levels, competent departments of people's governments at all levels, units and individuals who violate the provisions of laws and administrative regulations and make decisions on tax reduction or exemption without authorization are invalid, and the tax authorities will not implement them and report to the higher tax authorities.
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