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国务院“60条”提出“完善高新技术企业计税工资所得税前扣除政策”,许多高新技术企业对此颇为期待。在作为科技企业优秀代表的高新技术企业里,高素质的专业技术人才的工资一般都比普通员工高很多,如果企业为技术创新引进高素质人才,就需要支付更高的工资。然而企业计税工资标准与科技企业支付的高额工资费用相比太低,企业要为超出计税工资标准的部分缴纳企业所得税,使其税收负担较重。国务院“60条”政策的实施将让高新技术企业轻装上阵。下期关注:高新技术企业认定优惠政策。
State Council “60” proposed “to improve high-tech enterprises tax pre-tax deduction of income tax policy,” many high-tech enterprises are quite looking forward to this. In high-tech enterprises, which are excellent representatives of technology enterprises, the salaries of high-quality professional and technical personnel are generally much higher than those of ordinary employees. If enterprises introduce high-quality talents for technological innovation, they will have to pay higher wages. However, the taxable salary standard of enterprises is too low compared with the high salary cost paid by science and technology enterprises. Enterprises pay enterprise income tax for the part that exceeds the standard of payroll tax, making the tax burden heavier. The implementation of the “60-Article” policy of the State Council will allow high-tech enterprises to put light on the battlefield. The next period of concern: high-tech enterprises that preferential policies.