Individual income tax starting point does not include social security

Individual income tax does not include social security, individuals bear the social security part is not subject to personal income tax, individuals in the social security center to pay social security premiums can be deducted before the calculation of personal tax.

Personal income tax does not include social security, individuals bear the social security part is not subject to personal income tax, individuals in the social security center to pay social security contributions can be deducted before the calculation of personal tax.

The starting point for personal tax is determined after deducting the five insurance premiums. The taxable amount of an individual's salary income is the individual's total salary income for the year, minus five insurance and one gold, minus expenses of 60,000 yuan and special deductions and other deductions, and the applicable tax rate is the super progressive tax rate. China's law provides that other deductions determined by law in the Individual Income Tax Law, including individual contributions to enterprise annuities and occupational annuities in line with state regulations, and individual purchases of commercial health insurance in line with state regulations, and tax-deferred commercial pension insurance expenditures, and so on.

Legal basis:

The Law of the People's Republic of China on Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the behavior of tax collection and payment, safeguarding the state's tax revenues, protecting the taxpayers' lawful rights and interests, and promoting the development of economy and society.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be implemented in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reductions, and other decisions contradicting the tax laws and administrative regulations.　

Article 4 Laws and administrative regulations provide that units and individuals with tax obligations are taxpayers. Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must be in accordance with the provisions of laws and administrative regulations to pay taxes, withholding, collection and payment of taxes.