《企业会计准则第9号——职工薪酬准则》规范了职工薪酬的确认、计量和相关信息的披露。本文针对企业所得税法及其实施条例与职工薪酬准则的差异、新旧政策衔接、纳税调整方法作具体分析。 Accounting Standard for Business Enterprises No. 9 - Guidelines for Employee Compensation regulates the recognition of employees’ remuneration, measurement and the disclosure of relevant information. This article aims at the differences between the Enterprise Income Tax Law and its implementing regulations and employee compensation standards, the concrete analysis of the convergence of old and new policies and the tax adjustment methods.