If the above-mentioned employment relationship exists, even if the labor contract is not signed and social insurance is not applied, it will not affect the employees who constitute the enterprise, which will be used as the taxable salary. In this regard, Article 19 of the Measures for Pre-tax Deduction of Enterprise Income Tax clearly stipulates that employees who work in this enterprise or have labor relations with them include regular employees, contract employees and temporary workers, except for the following circumstances: (1) Staff in infirmary, staff bathroom, barber shop, kindergarten and nursery that should be paid from employee welfare funds; (two) retired workers and laid-off workers who have received pension insurance and unemployment benefits; (III) The management and service personnel of the rented houses whose rental income is included in the housing turnover fund, Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Adjusting the Deduction Limit of Taxable Wages (Caishuizi [1999] No.258) further stipulates that according to the Provisional Regulations on Enterprise Income Tax and its detailed implementation rules, and taking into account the actual situation of enterprise reform, downsizing and increasing efficiency at present, when distributing wages, 3. Wages paid by employee welfare funds and labor insurance premiums. The above provisions clearly point out that the standard for determining taxable wage earners should be that the enterprise has an employment relationship with it, and the enterprise actually pays and bears wages, remuneration and other expenses. Therefore, the determination of taxable wages ultimately boils down to how to determine whether to work in this enterprise or whether there is an employment relationship with this enterprise. According to Article 16 of People's Republic of China (PRC) Labor Law, a labor contract is an agreement between a laborer and an employer to establish a labor relationship and clarify the rights and obligations of both parties. To establish labor relations, a labor contract shall be concluded. Article 100th If an employer fails to pay social insurance premiums without reason, the labor administrative department shall order it to pay within a time limit; Overdue payment, you can add a late fee. Notice of the Ministry of Labor on Printing and Distributing the Opinions on Implementing the Labor Law of People's Republic of China (PRC) (No.309 issued by the Ministry of Labor [1995]) Article 17 If the employer and the employee have formed a factual labor relationship, and the employer deliberately delays the conclusion of the labor contract, the labor administrative department shall correct it. And other relevant laws, regulations, other rules and other normative documents, the identification of employment and labor relations, in addition to signing labor contracts and paying social insurance, workers who have formed factual labor relations naturally become employees of a certain unit. As for enterprises that have not paid social insurance for their employees, they should bear corresponding administrative responsibilities according to law, but this administrative responsibility obviously has nothing to do with whether the taxable wages are calculated as pre-tax deduction of wages and expenses in the tax law. Therefore, it is wrong to determine whether there is an employment relationship between a person and an enterprise by whether to apply for social insurance, and then to determine whether employees' wages and other expenses can be deducted before enterprise income tax by taxable wages, which is inconsistent with the current laws and relevant tax laws. Taxable wages should be determined strictly according to whether they actually work in the enterprise or have established an employment relationship with the enterprise, and whether the enterprise actually pays wages and other labor remuneration or bears the basic living expenses. As for the signing of the labor contract and the payment of social insurance, it is only one of the methods to determine whether the employment-labor relationship exists or not, and it is neither the only standard nor the method to determine the taxable wage.