Answer: Regarding the pre-tax deduction of various social security contributions, the "Notice of the State Administration of Taxation on Issuing the "Measures for Pre-tax Deduction of Enterprise Income Tax" (Guo Shui Fa [2000] No. 84) No. 40 Article 9 once stipulated: The basic pension insurance premiums, basic medical insurance premiums, and basic unemployment insurance premiums paid by taxpayers to the tax authorities, labor and social security departments or their designated agencies in accordance with national regulations for all employees shall be based on the standards confirmed by the provincial tax authorities. The employment security fund paid for persons with disabilities and the statutory personal safety insurance paid for employees in special types of work in accordance with national regulations can be deducted. In addition, Article 3 of the "Notice of the State Administration of Taxation on Income Tax Issues Needed to Be Clarified in the Implementation of the Corporate Accounting System" (Guo Shui Fa [2003] No. 45) stipulates that items allowed to be deducted before corporate income tax must, in principle, be based on actual occurrences. According to the principle of actual deduction, except for national tax regulations, any form of reserves (including asset reserves, risk reserves or salary reserves, etc.) withdrawn by an enterprise in accordance with financial accounting systems and other regulations shall not be deducted before corporate income tax. Article 5 stipulates: (1) The supplementary pension insurance and supplementary medical insurance paid by the enterprise for all employees according to the proportion or standard prescribed by the State Council or the provincial people's government can be deducted before tax. (2) The basic or supplementary pension, medical and unemployment insurance paid by the enterprise for all employees according to the proportion or standard stipulated by the State Council or the provincial people's government can be directly deducted in the current period; if the amount is relatively large, the competent tax authority may require The enterprise shall deduct the amount evenly in installments over a period of no less than three years. Before the issuance of Guoshuifa [2006] No. 56, local governments had different policies on pre-tax deductions for social security contributions. Some stipulated that unpaid portions could be deducted before tax, while others did not allow deductions. Based on the above documents, we can see that this policy adjustment clearly limits the pre-tax deduction of social security contributions. That is to say, if a taxpayer withdraws various unpaid social security contributions in the current period, although the current period's expenses are included in the financial account, it cannot be deducted in the current period of withdrawal when paying income tax, but can be deducted when the actual payment is made. At the same time, the new document also clarifies that basic medical insurance and supplementary medical insurance that meet the standards of tax regulations and are actually paid by taxpayers in the "welfare fees payable" (the portion exceeding the standards of tax regulations shall not be subject to tax reduction) can be treated as tax reduction. Of course, for the withdrawal of the unpaid portion, tax adjustments must be made in accordance with the provisions of Item 18 of Article 6 of the "Details of Tax Adjustment and Increased Items" in Appendix 4.

You can also refer to the notice of the Ministry of Finance and the State Administration of Taxation on personal income tax policies for basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, and housing provident funds. Finance and Taxation [2006] No. 10