How to deduct a tax by paying social security yourself?

Legal analysis: if employees pay social security, social security belongs to the part that individuals should bear, and the income earned by individuals can be deducted before tax when personal income tax is settled. If there is a deduction in the usual monthly declaration, then the total amount of withholding needs to be confirmed in the final calculation. Social insurance premiums paid by individuals (including basic endowment insurance and basic medical insurance, etc.). ) can be deducted before tax. Because flexible employees are also paid in accordance with the scope and standards stipulated by the state, all of them are borne by individuals, so they can be deducted before tax, and there is no need to distinguish between individual parts and unit parts, and the actually paid part can be deducted before tax. Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons, that is, residents and non-residents in the process of personal income tax collection and management.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.