Does the provident fund have to pay personal income tax?

Legal analysis: it needs to be paid. Provident fund and social security are both part of the company's contribution and part of the individual's contribution. When filing tax returns, it is a special deduction, and the deducted part is the part paid by individuals, and the part paid by enterprises does not participate in the deduction. The payment data of individuals and enterprises will be declared at the same time when the person in charge of enterprise withholding obligation makes tax declaration, which can be viewed directly on the tax App. If you usually calculate personal income tax, you can find the person in charge of tax return or social security payment to know the details, or you can see it on your salary slip.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (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. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.