Not buy social security to deduct personal tax

Social security is very important to participate in the work of the company will buy social security for employees, individuals can also buy social security for themselves. Each of us is also the main body of the tax, must be in accordance with the payment of taxes. So, did not buy social security to deduct personal tax? The following is what I would like to introduce to you, I hope to be able to help you. First, did not buy social security to deduct personal tax

There is no relationship between the two, according to the "People's Republic of China *** and the State Social Insurance Law", Chapter VII, Article 1 of the provisions of the social security is mandatory to pay, the state mandatory.

According to the "People's Republic of China *** and the State Individual Income Tax Law" Article 6, paragraph 1, item 1: special deductions, including the residents of the individual in accordance with the scope and standard of the State to pay the basic pension insurance, basic medical insurance, unemployment insurance and other social insurance premiums and housing fund; special additional deductions, including children's education, continuing education, medical treatment of the most serious illnesses, interest on housing loans or housing rents, alimony The specific scope, standards and implementation steps are determined by the State Council, and reported to the Standing Committee of the National People's Congress for the record.

If you don't have to pay social security, you also have to pay personal income tax. There is no necessary connection between the two. The taxpayers of personal income tax, including both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay taxes, and must pay personal income tax on all of their income from within and outside of China; while non-resident taxpayers only pay personal income tax on their income from within China.

Second, how to declare personal income tax refund

Personal income tax declaration refund, you can apply in the personal income tax APP or in the local tax hall. Taxpayers should summarize the amount of income from wages and salaries, remuneration for services, manuscripts, royalties and other income received in the previous year, minus 60,000 and special deductions and special additional deductions. Determine the public welfare and charity donations, with comprehensive income personal income tax rate minus the number of quick deductions, the final taxable amount of the current year, minus the amount of tax paid in advance for the year 2020, resulting in the amount of tax that should be refunded or should be made up.

Third, characteristics of social insurance

(a) the objective basis of social insurance, is the risk that exists in the field of labor, the subject of insurance is the worker's person;

(b) the subject of social insurance is specific. It includes workers (including their relatives) and employers;

(iii) Social insurance is compulsory;

(iv) The purpose of social insurance is to maintain the reproduction of the labor force;

(v) The insurance fund is derived from the contributions of employers and workers as well as from financial support. The scope of insurance objects is limited to workers, excluding other members of society. The scope of insurance is limited to various risks in the labor risk, excluding other property, economic and other risks.

The above is for you to organize the relevant legal knowledge about not buying social security to deduct taxes. In summary, we can see that there is no social security and whether to deduct the tax is not necessarily linked, everyone has to fulfill the obligation to pay taxes.