Enterprise income tax:

According to Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the basic social insurance premiums and housing accumulation funds paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27), since June 5438+1 October/0/day, 2008, the supplementary endowment insurance and supplementary medical insurance paid by an enterprise for all its employees in-service or in-service according to relevant national policies and regulations shall not exceed 5% of the total wages of employees respectively. The excess shall not be deducted.

Personal income tax:

Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that according to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by units and individuals shall be deducted from the taxable income of taxpayers.

(2) the deposit ratio of "five insurances and one gold" and the pre-tax deduction standard.

Endowment insurance:

① Basic old-age insurance: According to the Notice of the People's Government of Henan Province on Printing and Distributing the Opinions on Implementing the Basic Old-age Insurance for Urban Enterprise Employees at the Provincial Level (Yufu [2007] No.63), the insured units have paid the basic old-age insurance premium at a unified rate of 20% since June 65438+ 10/day, 2007. According to the Notice of the People's Government of Henan Province on Printing and Distributing the Implementation Opinions on Improving the Basic Old-age Insurance System for Enterprise Employees in Henan Province (JUNG WOO [2006] No.29), the unified scale of individual accounts was adjusted to 8% from 11%of the salary paid by me from July, 2006.

② Supplementary endowment insurance: According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Concerning Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27), the part of supplementary endowment insurance paid by enterprises that does not exceed 5% of the total wages of employees is allowed to be deducted; The excess shall not be deducted.

Among them, the special provisions on enterprise annuity: According to the Notice of Henan Provincial People's Government on Printing and Distributing (Yu [2008] No.41), the expenses required for enterprise annuity shall be paid by both enterprises and individual employees. The part paid by the enterprise within 4% of the total wages shall be charged from the cost (expense) and deducted when calculating the taxable income according to the provisions of the tax law. In the future, the state will adjust the tax policy of enterprise annuity payment and implement it according to state regulations. Individual contributions of employees shall be withheld and remitted by enterprises from individual wages of employees. The enterprise's payment shall not exceed one twelfth of the total wages of its employees in the previous year. The total contributions of enterprises and employees generally do not exceed one-sixth of the total wages of employees in the previous year.

Medical insurance:

① Basic medical insurance: According to the Implementation Opinions on Establishing the Basic Medical Insurance System for Urban Employees in Henan Province (JUNG WOO [1999] No.38), the expenses of basic medical insurance shall be paid by both the employer and the employees. If the employer pays 6% of the total wages of employees, it shall be determined according to the actual level; If it is higher than 6%, it is generally controlled according to 6%; If it is really necessary to exceed 6%, it should be strictly controlled and reported to the Provincial Labor Department and the Department of Finance for approval. The employee contribution rate is generally 2% of my salary income.

③ Supplementary medical insurance: According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Concerning Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27), the supplementary medical insurance premium paid by enterprises is allowed to be deducted if it does not exceed 5% of the total wages of employees; The excess shall not be deducted.

Unemployment insurance:

According to Article 7 of the Regulations on Unemployment Insurance in Henan Province, the employer pays unemployment insurance premium at 2% of the total monthly salary of the insured employees in the previous year. Workers pay unemployment insurance premium according to 1% of their average monthly salary in the previous year, and farmers' contract workers do not pay unemployment insurance premium. Can not be approved to pay the salary base, according to the local average wage of employees in the previous year. If the wages paid by employees are lower than 60% of the local average wage of employees in the previous year, it shall be calculated according to 60% of the local average wage of employees in the previous year. Article 8 stipulates that unemployment insurance premiums paid by enterprises and private non-enterprise units shall be included in management expenses or costs; Unemployment insurance premiums paid by state organs, social organizations and institutions are included in the expenditure budget of the unit and charged in social security fees. Unemployment insurance premiums paid by individual employees are deducted from their wages, and personal income tax is not levied.

Industrial injury insurance:

According to Article 8 of the Regulations on Work-related Injury Insurance (Order No.375th of the State Council), the rate of work-related injury insurance is determined according to the principle of fixed income by expenditure and balance of payments. According to the degree of industrial injury risk in different industries, the state determines the differential rates in different industries, and determines a number of rate grades in each industry according to the use of industrial injury insurance premiums and the incidence of industrial injuries. Industry differential rates and intra-industry rates shall be formulated by the administrative department of social insurance of the State Council, and promulgated and implemented after being approved by the State Council. Article 10 stipulates that the employer shall pay work-related injury insurance premiums on time. Individual employees do not pay work-related injury insurance premiums. The amount of work-related injury insurance premium paid by the employer is the product of the total wages of employees multiplied by the unit payment rate.

Maternity insurance:

According to the Measures for Maternity Insurance of Workers in Henan Province (OrderNo. Henan Provincial People's Government 1 15), the employer pays maternity insurance premium according to the total average monthly salary of employees in the previous year (the average monthly salary of employees in individual industrial and commercial households is the payment base). The proportion of payment shall not exceed 1% of the total average monthly salary of employees. The specific proportion shall be determined by the people's government of the overall planning area. Wages are borne by state organs and other employers, and the proportion of maternity insurance payment is determined according to 0.5% of the total monthly average wages of employees in the previous year. Self-employed workers do not pay maternity insurance premiums.

Housing accumulation fund:

According to Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Individual Income Tax Policies for Basic Endowment Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund (Caishui [2006] 10), the housing provident fund actually paid by units and individuals is allowed to be deducted from the personal taxable income within the range of not exceeding the average monthly salary of employees in the previous year 12%. The average monthly salary paid by units and individual employees to the housing provident fund shall not exceed 3 times the average monthly salary of employees in the city where the employees are located in the previous year. Specific standards shall be implemented in accordance with relevant local regulations. According to Article 20 of the Regulations on the Management of Housing Provident Fund in Henan Province, the deposit ratio of housing provident fund for employees and units shall not be less than 5% of the average monthly salary of employees in the previous year; Conditional cities can appropriately increase the deposit ratio. The specific deposit ratio is drawn up by the Housing Provident Fund Management Committee, audited by the provincial people's government and approved by the provincial people's government.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.