Consequences of inconsistency between social security and individual tax units

Legal analysis: audit. When the salary base is greater than the social security base and other payables are taken, the larger part cannot be included in the cost account. If it exceeds the standard occasionally, it will be ok. If the time is long and the quantity is large, it will be later. When the company is cancelled, the local taxation bureau is responsible for checking the social security part. When auditing accounts, it depends on whether the wages payable to employees are consistent with the social security part. If so, there is no need to return it. If it is found out, even if it is a loss, it will be repaid if it is insolvent.

Legal basis: Article 8 of the Individual Income Tax Law of People's Republic of China (PRC), including cash, objects, securities and other forms of economic benefits; If the income is in kind, the taxable income shall be calculated according to the price indicated on the obtained certificate. If there is no physical voucher or the price indicated on the voucher is obviously low, the taxable income shall be verified with reference to the market price; If the income is securities, the taxable income shall be verified according to the par price and market price; If the income is other forms of economic benefits, the taxable income should be verified with reference to the market price.