Can the social security of partners be deducted before tax?

1. According to the tax law of our country, the social security of partners cannot be deducted before tax, and the calculation of personal income tax is based on the actual income of individuals, while the social security expenses are personal expenses of individuals and do not belong to their actual income.

2. In addition, when calculating individual income tax, partners can first distribute the profits of the partnership enterprise according to the partnership agreement, and then calculate according to the tax rate stipulated in the individual income tax law.