What is the relationship between social security and local tax?

For social security and local taxes, they are independent, but they are also related. How to distinguish the relationship between them? Next, I will bring you detailed knowledge of how social security and local tax are related, hoping to help you.

First, what is the relationship between social security and local taxes?

Many people think that social security has nothing to do with local taxes, but it is not. Generally speaking, if a company handles social security, it needs to cooperate with local taxes and social security. Local tax is the tax paying institution of enterprises, and enterprises will pay taxes and fees to local tax. Only after the relevant tax data issued by the local tax proves, the social security will accept the social security application of the enterprise, but after the application is accepted, the social security will also verify the authenticity of the data with the local tax department. After verifying that there is no problem with the data, the social security association will provide social security services for the staff of the enterprise unit. Local tax is the national tax department, and social security belongs to the social security department. There is a certain business relationship between them, which belongs to cooperative relationship.

Two. Taxable amount of enterprise income tax

1, production and operation income; Income from property transfer; Interest income; Rental income; Royalty income; Dividend income; Other income.

2 other income included in the total income.

(1) The basis for tax exemption for technical income of enterprises and institutions is the Application Form for Tax Exemption for Technical Income approved by the competent tax authorities. Any income that has not been approved by the tax authorities shall be subject to enterprise income tax according to the provisions on unskilled income.

(2) The trial operation income of the project under construction should be incorporated into the total income for tax payment, instead of directly offsetting the cost of the project under construction.

(3) The income of organs (enterprises and institutions) engaged in securities trading is included in the current profits and losses, and enterprise income tax is levied according to regulations. Securities trading income shall not be hidden outside the account.

(4) Due to exchange gains and losses caused by exchange rate consolidation and exchange rate changes after the implementation of the new foreign exchange management system, foreign trade enterprises can make adjustments when calculating taxable income, and transfer it into taxable income within five years according to the straight-line method.

(5) The turnover tax that taxpayers enjoy reduction, exemption or refund, as well as state financial subsidies and other subsidy income, should be incorporated into the enterprise income and calculated and paid income tax, unless otherwise stipulated by the state for special purposes.

(six) enterprises use their goods and products for capital construction, special projects and employee welfare, as income; The materials saved by an enterprise's foreign processing and assembly business should also be treated as income if they are owned by the enterprise according to the contract.

(seven) if the income obtained by an enterprise is non-monetary assets or rights and interests, it shall be calculated or evaluated with reference to the current market price.

(8) When the enterprise is liquidated according to law, the liquidation income after liquidation shall be subject to enterprise income tax.

The above is about how social security and local tax are related. Taxation and social security are our two major events, which should be dealt with in time.