What do you mean by tax and social security payment?

Tax and social security payment is the proportion of social security insurance.

Social security accounts can be divided into individual accounts and overall accounts. The balance of personal account refers to the accumulated balance of premiums paid by the insured who enter the personal account, and the premiums not entered the personal account are included in the overall account. The amount of tax social security is the proportion of social security insurance to be paid.

Social security payment refers to the act of participating in various social security insurances and paying premiums. Generally refers to the payment of social endowment insurance, medical insurance, unemployment insurance, work injury insurance and maternity insurance. Social security payment is divided into two parts: unit payment part and individual payment part.

Social security is divided into units and individuals. Specific social security contributions are as follows:

Endowment insurance, units and individuals pay 20% and 8% respectively;

Medical insurance, units and individuals pay 12% and 2% respectively;

Unemployment insurance, units and individuals pay 2% and 0% respectively;

Maternity insurance units pay 0.60%, and individuals do not pay;

Work-related injury insurance units pay 2%, and individuals do not pay.

Tax is the abbreviation of tax. There are broad sense and narrow sense. In a broad sense, taxation refers to taxation based on the state power, and participates in all the work in the whole process of national income distribution, including the research, formulation, publicity, implementation and enforcement of tax policies; The establishment, adjustment, revision, reform, improvement, publicity, interpretation, consultation and implementation of the tax legal system; In a narrow sense, taxation generally refers to the collection and management of taxation.

The scope of general taxation includes the following contents:

1, the concept of tax law. It is the general name of the legal norms for adjusting tax relations formulated by state power organs and their authorized administrative organs. Its core content is the distribution of tax benefits.

2. The nature of taxation. Taxation is a form in which the state distributes social products by virtue of political power or public power. Taxation is the distribution form to meet the public demand; Taxation has the characteristics of indirect repayment (free of charge), compulsory obligation (compulsory) and legal norm (fixed).

3. Generation of tax revenue. Taxation is accompanied by the emergence of the country. The material premise is that society has surplus products, the social premise is that there is economic public demand, the economic premise is that there is an independent economic interest subject, and the upper condition is that there is mandatory public power. China's taxation came into being in the Spring and Autumn Period of 594 BC, when the "initial tax mu" was implemented and the private ownership of land was established.

Article 3 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, the collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.