Salary for 0 only pay social security how to report personal tax

Despite the fact that the individual's salary income is 0, it is still necessary to declare the individual tax in accordance with the provisions of the relevant tax law.

One, understand the basic requirements of tax declaration

According to the provisions of the tax law, regardless of the amount of personal income, should be in accordance with the requirements of the tax department for tax declaration. This is not only a reflection of the individual's fulfillment of tax obligations, but also an important step in maintaining tax fairness and preventing tax loss.

Second, confirm the social security payment

In the case of 0 salary, if the individual is still paying social security, then this part of the social security costs can be used as a pre-tax deduction, in the declaration of personal tax for the corresponding treatment. It is important to note that the amount of social security payments should match the actual payments to avoid errors or omissions.

Three, the preparation of tax declaration materials

In the individual tax declaration, individuals need to prepare the relevant declaration materials, including proof of identity, proof of payment of social security, bank current, etc. These materials are used by the tax department to audit the tax return. These materials are an important basis for the tax department to audit the personal tax declaration, and individuals should keep them properly and ensure that they are true and effective.

Fourth, choose the appropriate declaration method

Based on the actual situation of the individual and the requirements of the tax department, you can choose the online or offline way to declare personal tax. Online filing is convenient and fast, while offline filing requires going to the tax department or a designated place for processing. Regardless of which method is chosen, individuals should ensure the accuracy and completeness of the declared information.

Fifth, follow the provisions of the tax law to declare

When making personal tax declarations, individuals should strictly follow the provisions of the tax law and truthfully declare all income and deductions. If you find any errors or omissions in your declaration, you should report them to the tax authorities and make corrections in a timely manner. At the same time, individuals should also pay attention to the updated changes in tax law policies to ensure that their tax treatment meets the latest requirements.

In summary:

When the salary is 0 and only social security is paid, individuals still need to make personal tax declaration according to the tax law. During the declaration process, one should understand the basic requirements of tax declaration, confirm the social security payment, prepare the required materials, choose the suitable declaration method, and follow the provisions of the tax law to make the declaration. Through reasonable and compliant tax treatment, individuals can fulfill their tax obligations and maintain tax fairness and social stability.

Legal basis:

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

Article 2 stipulates:

The following individual incomes shall be subject to the Individual Income Tax:

(1) Income from wages and salaries;

Article 6 stipulates:

Calculation of taxable income:

(a) The comprehensive income of a resident individual shall be the taxable income in the amount of income for each taxable year, less expenses of 60,000 yuan as well as special deductions, special additional deductions and other deductions determined in accordance with the law.

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The Law of the People's Republic of China on the Administration of Taxation Collection

Article 25 stipulates that:

Taxpayers must, in accordance with the provisions of the laws and administrative regulations, or the tax authorities in accordance with the provisions of the laws and administrative regulations to determine the deadline for filing returns, and the content of the returns to truthfully handle the tax returns, tax returns, financial accounting statements and other tax information that the tax authorities require taxpayers to submit according to actual needs.