Should social security be taxed?

According to the provisions of the tax law, value-added tax, consumption tax, business tax, urban maintenance and construction tax, resource tax, income tax, land value-added tax, property tax, travel tax, etc. The tax payable by the enterprise shall be accounted by the subject of "tax payable". Various taxes and fees payable by the lender for registration; The borrower registers the taxes actually paid. The ending balance is generally in the credit, reflecting the taxes and fees that the enterprise has not paid. If the ending balance is debited, it reflects the tax overpaid or not deducted by the enterprise. (1) The main account is set to 1, and it is mainly used for accounting related taxes and fees. 2 "business tax and surcharge" belongs to the profit and loss category, which is mainly used to calculate the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge and other related taxes and fees incurred by enterprises. There is no balance in the account after the period-end carry-over. (2) Accounting treatment of major economic businesses 1, accounting treatment of value-added tax payable (1) Accounting treatment of value-added tax payable by ordinary taxpayers (2) Accounting treatment of value-added tax payable by small-scale taxpayers: Generally speaking, small-scale tax-paying enterprises can only issue ordinary invoices, but cannot issue special invoices for value-added tax; Small-scale tax-paying enterprises sell goods or provide taxable services, and implement a simple method to calculate the payable value-added tax; The sales of small-scale tax-paying enterprises do not include the value-added tax payable. The goods purchased by small-scale tax paying enterprises, regardless of whether there is a special VAT invoice, the value-added tax paid by them is not included in the input tax, nor can it be deducted from the output tax, but included in the cost of the purchased goods. 2. Business tax payable and its additional accounting treatment

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. Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.