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国家规定从1987年起,降低奖金税和工资调节税税率,企业如何掌握可发放奖金额、可增发工资限额,现分别简述如下。一、可发放奖金额的计算按照规定,企业应先纳税,后发奖金。企业如果先发奖金而当年提取的职工奖励基金不够缴纳税款、罚款、滞纳金时,应先用自有资金垫付,然后再从下年度提取的职工奖励基金中归还,税务机关还将处以一万元的罚款。因此企业在发放奖金以前,就应该先计算全年可以提取的奖励基金有多少,然后按照量入为出的原则,计算出应纳奖金税和可发放奖金的最高数额,以便按月或按季掌握发放。其计算方法如下: 1.先计算全年可以提取的奖励基金相当于标准工资的月数,再按下列对照表计算。
The state stipulates that since 1987, the reduction of bonus tax and wage adjustment tax rates, how enterprises can grasp the amount of bonuses that can be issued, and the amount of wages that can be increased, are briefly described below. First, the calculation of the amount of bonuses that can be issued According to the regulations, companies should pay taxes first and then post bonuses. If the enterprise first awards the bonus and the staff incentive fund drawn in that year is not enough to pay taxes, fines and late fees, it should first use its own funds to advance, and then return it from the staff bonus fund drawn from the next year. The tax authority will also impose a tax of 10,000 yuan. Yuan’s fine. Therefore, before issuing bonuses, companies should first calculate the number of bonus funds that can be drawn in the whole year, and then calculate the maximum amount of bonus tax and the amount of bonuses that can be paid in accordance with the principle of paying in and out so that the payment can be made on a monthly or quarterly basis. The calculation method is as follows: 1. Calculate the number of months for which the annual bonus fund can be equivalent to the standard salary, and then calculate it according to the following comparison table.