在日常税收征管和检查工作中，我们经常遇到一些企业所得税项目是否扣除问题，如把握不准，极易混淆，造成少计税款或多计税款。应引起我们的注意。例如：某企业1998年职1200人（平均数），1998年会计利润60万元，经查当年发生的有关项目资料如下：①、发放工资150万元（该企业 In the daily tax collection and inspection work, we often encounter some corporate income tax deductions, if not sure, easily confused, resulting in less or less tax. Should arouse our attention. For example: an enterprise in 1998, 1,200 people (average), accounting profit of 60 million in 1998, the investigation of the current year the relevant project information is as follows: ①, the payment of wages 1.5 million yuan (the enterprise