从2008年1月1日起,新企业所得税法及其实施条例开始实施。与原税法相比,新企业所得税法及其实施条例有很大变化,其中职工福利费的税前扣除政策由原来的允许按税前扣除工资总额的14%计算提取,改为按实际发生额在不超过工资薪金总额14%的部分据实扣除。政策调整后,稽查人员在职工福利费的检查方法和技巧上也要发生相应的变化。 From January 1, 2008 onwards, the new Enterprise Income Tax Law and its implementing regulations came into effect. Compared with the original tax law, the new corporate income tax law and its implementing regulations have greatly changed. Among them, the pre-tax deduction policy of employee welfare expenses is calculated from the original allowance of 14% of the total deduction of tax before tax, and is replaced by the actual amount Deducted in the amount of not more than 14% of the total wage and salary. After the policy is adjusted, inspectors also need to make corresponding changes in the inspection methods and techniques of employee benefits.