If the tax cancels the social security, then the social security fee cannot be deducted. This is because the tax will be levied on enterprises or individuals who cancel social security, regardless of whether the enterprises or individuals actually pay social security fees. Therefore, after the tax is cancelled, even if the social security fee has actually been paid, it cannot be deducted.

Cancellation of tax registration refers to the cancellation of tax registration procedures that taxpayers apply to the original tax authorities when they terminate their tax obligations for legal reasons.