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企业所得税汇算清缴中,对工效挂钩企业工资的扣除问题,国务院颁发的《全民所有制工业企业转换经营机制条例》(以下简称机制条例)明确规定按“两个低于”执行。财政部、国家税务总局在新税制中先后对此也作了相应的税收处理规定:一是实行工效挂钩的企业暂不实行计税工资,其发放的工资总额增长比例低于经济效益增长比例,职工平均工资增长比例低于劳动生产率增长比例以内的,在计算应纳税所得额时准予扣除;二是企业用于以丰补歉的工资储备基金,不得重复扣除;三是企业的工效挂钩基数、比例必须报经主管税务机关审查备案,其中,城镇集体企业的工效挂钩的基数比例由主管税务机关核定。我省地方企业工效挂钩的工资扣除数按以下步骤进行计算:一、统一工效挂钩的指标口径1.工资总额:是指企业从成本费用中支付的全部工资,包括基数工资,新增效益工资和各项单列的工资、奖金等。
During the settlement of enterprise income tax, the deduction of the work-related salary of the enterprise-linked enterprises shall be implemented by the State Council’s Regulations on the Conversion of Operating Systems of Industrial Enterprises under the Ownership System (hereinafter referred to as the “Regulations of the Mechanism”). In the new tax system, the Ministry of Finance and the State Administration of Taxation have also made corresponding tax treatment provisions on this: First, the enterprises that implement the work-related system are not going to carry out tax-based salaries for the time being. Their proportion of the total wage increase is lower than the proportion of economic benefits, The average wage growth rate of workers less than the rate of increase within the proportion of labor productivity tax deductions in the calculation of allowable deductions; Second, the enterprise used to Feng apology salary reserve fund shall not be deducted repeatedly; third is the ergonomic base of the enterprise, The proportion must be reported to the competent tax authorities for examination and filing. Among them, the proportion of ergonomics-linked bases of urban collective enterprises is approved by the competent tax authorities. The deduction number of wages linked to the ergonomics of local enterprises in our province shall be calculated as follows: I. Indicators and standards related to uniform labor-effect 1. Total wages: refers to the total wages paid by the enterprises from the costs and expenses, including base salary, new benefits salary and The individual pay, bonuses and so on.