What does the integration of social security and personal income tax mean
The integration of social security and individual income tax is an important concept in recent policy discussions in China, which means toSocial insurance payment datagivePersonal income tax declaration dataImplementing Information SystemsDocking, synchronization, sharing, and regulatory linkage。
Simply put, it means:
How much tax should be paid on the declared salary income, and social security should also be paid based on this salary base, without "two sets of accounts".
📌 1、 What is' social security and individual income tax integration '?
✅ definition:
supportSocial Insurance Declaration SystemgivePersonal income tax systemIntegrate and collaborate to makeThe salary data used by employers and individuals in tax reporting and social security payment should be consistentThus achievingIntegration supervision of taxation and social security。
🧩 2、 Background reasons
| reason | describe |
|---|---|
| 📉 Preventing underpaid salary base from evading social security contributions | Some units, in order to save money, give their employees high wages but pay social security at low wages |
| 📊 Improve the efficiency of social security management and administration | In the past, it was managed solely by the Social Security Bureau, with data barriers and numerous regulatory loopholes |
| 🧾 The tax department has access to real income data | The tax bureau manages the personal income tax system, making it easier to track the authenticity of salaries |
| 💡 Unified policies and refined management | Promote income transparency, standardize employment, and protect the rights and interests of workers |
🔄 3、 Changes and impacts after merging tracks
| project | Before merging tracks | After merging (or merging trend) |
|---|---|---|
| Tax declaration salary | Higher or consistent than actual salary | It should be consistent with the social security base |
| Social security base | Many units intentionally underreport | It must be consistent with the personal income tax declaration, otherwise it is abnormal |
| data management | Acting independently (social security vs taxation) | Automated data sharing and comparison |
| Inspection mechanism | Passive spot check | Automatic warning, system comparison, cross departmental audit |
| effect | Cost savings in employment and poor employee security | Increased labor costs and increased employee security |
📌 4、 Who is most affected?
For enterprises:
-
The operation of "underreporting wages and high incidence allowances" in the past will face greater audit risks
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Increased labor costs (especially in areas with high ratios of social insurance and housing fund)
-
Labor outsourcing and manpower dispatch models will also be subject to stricter regulation
For individuals:
-
Advantages: Elderly care and medical insurance waiting times will be improved
-
Disadvantage: The received salary may decrease due to an increase in the social security base
🧮 5、 For example:
An employee's monthly salary is 20000 yuan
In the past, the company paid social security at a rate of 6000 yuan and reported individual income tax at a rate of 20000 yuan
After merging: System comparison found inconsistencies →Tax inspection or supplementary payment of social security
✅ 6、 Merger is not a policy merger, but a data merger
Please note that "merging" does not mean "merging into one tax":
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Social security still has its independent attributes (such as pension, medical insurance, and other payment items)
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Personal income tax is still governed by tax laws
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'Parallel track' refers toInformation sharing, standardization, and collaborative management
📌 7、 Policy Trends and Prospects
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Multiple regions have launched pilot programs for comparing social security and personal income tax data, such as Beijing, Shenzhen, and Shanghai
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At the national level, efforts are being made to promote a unified "employment data platform" across the country
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In the long run, it will help to combat tax evasion, protect the rights and interests of employees, and regulate market competition
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