Can social security be tax deductible?

Social security fees paid by enterprises are not deductible unless the local government has relevant policies. China's Social Insurance Law stipulates that the state shall establish social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to get material help from the state and society according to law in case of old age, illness, industrial injury, unemployment and maternity.

Legal objectivity:

People's Republic of China (PRC) Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance to protect citizens' right to get material help from the state and society in the event of old age, illness, industrial injury, unemployment and maternity. People's Republic of China (PRC) Social Insurance Law Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.