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哪些福利费不属于免税范围,国家税务总局曾专门下发了通知。(国税发[1998]155号)文中指出:从超出国家规定的比例或某数计提的福利费、工会经
What welfare benefits do not belong to the scope of tax exemption, the State Administration of Taxation has issued a special notice. (Guo Shui Fa [1998] No. 155), the article states: From the proportion beyond the state’s provisions or a certain number of accrued welfare costs, trade unions