1. Where can I print the tax payment certificate and social insurance payment certificate respectively?
Tax payment vouchers and social insurance payment vouchers are printed in the service halls of the electronic tax bureau, human resources and social security websites respectively.
1, printing process of tax payment certificate
(1) After opening the tax bureau official website, click Login at the top left of the page;
(2) Click Login, enter the user name, password and slide the verification bar, and click Login;
(3) Click Login again, select the name of the enterprise, and click Enterprise to enter;
(4) Click Enterprise Entry, and then click Tax Declaration;
(5) Click to declare tax, and then click the payment query and print on the left side of the page;
(6) Click the payment query and print on the left side of the page, and then click the national tax payment voucher to print;
(7) Click to print the national tax payment voucher, and then select "tax payment period" or "payment date".
(8) Click Query at the bottom of the page, and the eligible tax details will pop up on the page. Tick the currency to be printed and click Print;
(9) Click Print to open "Electronic Payment Voucher". This voucher is a "tax payment voucher". Click the right mouse button and click "Print" to print the tax payment certificate online.
2. Printing process of social insurance payment voucher
(1) Click "Query Management"-company social insurance rights record. Select the settlement period and voucher to print.
(2) Click "Signature Print" and select "Open" or "Save". Then print it out.
Second, how does the unit pay social security to employees to deduct taxes?
The company does not need to pay taxes when paying social security to employees, so there is no problem of tax deduction. The specific reasons are as follows:
Personal Income Tax Law
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
No matter whether the social insurance is paid in the name of the unit or the individual citizen, the social insurance premium shall not be reduced or exempted. According to the regulations, the social insurance premium paid by the unit is shared by the unit and the staff. For the part borne by individuals, it can be deducted before calculating personal income tax.