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《企业所得税法实施条例》规定,企业发生的职工福利费支出,不超过工资薪金总额14%的部分,准予扣除。国家税务总局后续发布了相关的规范性文件,如《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》(国税函[2009]3号,以下简称“国税函[2009]3号”)。但是,有关福利费的业务问题还是经常困扰着企业财务人员。笔者结合在汇算清缴代理过程中碰到的几个常见业务问题,试作简单分析,以供大家探讨。
The Implementation Regulation of the Law on Enterprise Income Tax stipulates that expenditures of employee benefit expenses incurred in an enterprise shall not be deducted if it does not exceed 14% of the total wage and salary. The State Administration of Taxation subsequently released relevant normative documents such as the Circular of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Welfare Benefits (Guo Shui Han [2009] No. 3, hereinafter referred to as “Guoshuihan [2009] No. 3 ”). However, business issues related to welfare payments often bother corporate finance staff. The author combines several common business problems encountered in the process of final settlement agent, try a simple analysis for your discussion.