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《国营企业奖金税暂行规定》第十三条规定,纳税人发奖金后,当年提取的奖励基金不够交纳奖金税时,除补收税款外,税务机关处以一万元罚款。因此,在一个年度内,奖励基金中留足奖金税后,还可以发多少奖金,如何计算,是企业非常关心的问题。笔者推导出一种奖金税的捷算方法,并设计了一种可测算发放奖金数额的公式,供同行们参考。设:企业年度内奖励基金提取(或(?)有)
Article 13 of the Interim Provisions on Bonus Taxes of State-Owned Enterprises stipulates that after the taxpayers make bonuses, the tax authorities shall be fined 10,000 yuan in addition to paying taxes when the bonus funds drawn in that year are not enough to pay bonuses. Therefore, in a year, the bonus fund to stay in the bonus tax, you can also send a lot of bonuses, how to calculate, is the business is very concerned about the issue. The author deduces a shortcut method of bonus tax, and designs a formula that can calculate the amount of bonus payment for reference of peers. Suppose: Incentive Fund withdrawal (or (?) Yes)