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一、工资的核算个体业户实行计税工资制.即按税务机关规定的工资标准(其中包括副食补贴等)在成本或费用中列支,税前不再列支其他补贴、补助、奖金、加班工资等。列支计税工资的人数,应按工商行政管理部门批准的、实际参加生产经营的人数计算。对临时雇用的从业人员,凡经工商行政管理部门开具证明并实际参加生产经营的,可以在证明的雇用人数和期限内列支计税工资。对营业执照上登记的从业家属可按登记的人数计列。上述人员的实际工资(包括奖金、补助等)超过计税工资的部分一律在税后列支.对雇请的会计人员,支付的工资在计税工资以内的,按实际列支;超过计税工资的,超出部分税后列支。
First, the wage accounting Individual households pay tax system, that is, according to the tax authorities stipulated wage standards (including non-staple food subsidies, etc.) in the cost or expense in the column, no longer list other subsidies, grants, bonuses, Overtime pay and so on. The number of persons who pay taxable wages shall be calculated according to the number of people actually participating in the production and operation approved by the industrial and commercial administrative department. Employers employed on a temporary basis who have been certified by the administrative department for industry and commerce and have actually participated in the production and business operations may pay their taxable wages within the verified employment period and the deadline. The number of registered dependents of the business license may be based on the number of registered. The above part of the actual wages (including bonuses, grants, etc.) over the taxable wages are all after the tax line .For accounting personnel hired to pay the wages within the tax payroll, according to the actual line; tax pay , Beyond the part of after-tax expenses.