130．提而未缴的基本养老保险税前能否扣除?【解答精要】允许扣除的社会保险费必须是实际缴纳的金额,对提而未交的“三险”在申报所得税时不得扣除。如果在年度终了后,申报所得税前已经缴纳可以不作调整;如果在申报所得税时仍未缴纳,则需调增应纳税所得额。不过,如果调整所得额后又缴纳了“三险”,在次年申报所得税时,还需按照实际缴纳的金额(在原调增金额的范围内)调减应纳税所得额。 130. Should not be deducted before the basic pension insurance can be deducted? Answer summary allowable deduction of social insurance premiums must be the actual amount paid, on the mention of the “three insurance” in the declaration of income tax shall not be deducted. If after the end of the year, the tax paid before the declaration of income tax may not be adjusted; if the tax returns are still not paid, you need to increase the taxable income. However, if the “three risks” are paid after adjusting the amount of income, the taxable income will need to be reduced according to the amount actually paid (within the original amount of increase) when the income tax is declared in the following year.