《企业会计准则第9号——职工薪酬》(以下简称《职工薪酬》)第二条规定,带薪缺勤,是指企业支付工资或提供补偿的职工缺勤,包括年休假、病假、短期伤残、婚假、产假、丧假、探亲假等。在实务中,有些企业对职工带薪缺勤的会计与税务处理并不妥当,存在着一定的涉税风险。现对企业职工带薪缺勤的会计与税务处理进行分析。一、相关规定《职工薪酬》第八条规定,带薪缺勤分为累积带薪缺勤和非累积带薪缺勤。企业应当在职工提供服务 Article 2 of the Accounting Standards for Enterprises Accounting No. 9 - Employee Compensation (hereinafter referred to as “Employee Compensation”) stipulates that paid absence refers to the absence of employees who pay wages or provide compensation, including annual leave, sick leave and short-term disability , Marriage leave, maternity leave, funeral leave, family visit and holidays. In practice, some enterprises do not properly handle the accounting and tax treatment of employees with paid absences, and there is a certain tax-related risk. Now pay the absence of corporate employees accounting and tax treatment analysis. First, the relevant provisions of “employee compensation” Article VIII, paid absences are divided into cumulative paid absences and non-cumulative paid absences. Enterprises should provide services to workers