一、企业所得税处理常见问题企业普遍存在多列成本费用等税前扣除项目，未按税法的规定作纳税调整。其常见问题有：１．工资性支出未按税法规定全部作纳税调整，造成税前多列工资总额及三项费用。税法规定，在计算企业所得税税前扣除额时，企业支付给职工的基本工资、浮动工资 A common problem of corporate income tax processing Enterprises generally exist multiple columns costs and other pre-tax deductions, tax regulations are not adjusted according to tax regulations. Its common problems are: 1. Wages and salaries are not tax adjusted as required by the tax laws, resulting in multi-column gross salary and three expenses. Tax law stipulates that in the calculation of corporate income tax deductions, the basic salary paid to employees, floating wages