Can social security offset the corporate tax?

Legal analysis: tax cannot be offset. Taxation refers to a normative form in which the state participates in the distribution of social products compulsorily and gratuitously in order to provide public goods to the society and meet the common needs of the society, and obtains fiscal revenue. Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. The part paid by the social security payment unit is allowed to be included in the cost. Social security is paid jointly by the unit and individual employees, and the specific payment ratio of the five social security items varies from place to place.

Legal basis: Article 56 of the Constitution of People's Republic of China (PRC). People and citizens in China have the obligation to pay taxes according to law.

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.