What is the relationship between personal income tax and social security?

Individual income tax and social security are both based on the individual's salary, and the portion of the payment of social security also needs to be included in the personal income tax portion.

The Individual Income Tax Law of the People's Republic of China

Article 2

The following items of personal income shall be subject to the individual income tax:

(1) Wages and salaries;

(2) Remuneration for work;

(3) Income from articles;

(4) Income from royalty payments;

(5) Income from the sale of goods and services;<

(v) business income;

(vi) interest, dividend, bonus income;

(vii) income from property leasing;

(viii) income from transfer of property;

(ix) incidental income.

Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 4

The following items of personal income shall be exempted from individual income tax:

(1) Prizes awarded by the people's governments at the provincial level, the ministries and commissions under the State Council, and the People's Liberation Army at the military level and above, as well as by foreign organizations and international organizations in the fields of science, education, technology, culture, health, sports, and environmental protection;

(2) Interests on treasury bonds and financial bonds issued by the State;

(3) Interests on financial bonds issued by the State

(c) Subsidies and allowances granted in accordance with the unified provisions of the State;

(d) Welfare payments, pensions, and relief payments;

(e) Insurance compensation payments;

(f) Military personnel's rehabilitation, demobilization, and retirement payments;

(g) Settling-in payments, retirement payments, basic pensions, or retirement payments, or retirement payments, for cadres and employees, in accordance with unified state provisions;

(h) The payment of awards to cadres and employees, and the payment of a basic pension, or retirement payments, or the payment of a retirement benefit, or a retirement benefit, or a retirement benefit, in accordance with unified state provisions. (viii) the income of diplomatic representatives, consular officials and other personnel of embassies and consulates of various countries in China who are exempted from tax in accordance with the relevant laws;

(ix) the income exempted from tax as stipulated in the international conventions and agreements signed by the Chinese government;

(x) other income exempted from tax as stipulated by the State Council.

(xi) the income exempted from tax as stipulated by the State Council. Tax-exempt income. The tenth provision of the preceding paragraph on tax exemption shall be reported by the State Council to the Standing Committee of the National People's Congress for the record.