随着新准则和新税法的实施,企业迫切需要掌握税法与会计的差异及纳税调整方法,重新整理纳税筹划思路。本文着重阐述职工薪酬等几项费用的核算要求、纳税调整与筹划,旨在实务中对财税工作有所帮助。 With the new guidelines and the implementation of the new tax law, enterprises urgently need to grasp the tax law and accounting differences and tax adjustment methods, to reorganize tax planning ideas. This article focuses on several issues such as employee compensation payroll accounting requirements, tax adjustments and planning, in order to practice taxation and tax work is helpful.