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风险点一点“企业要发展,人才是关键”。越来越多的企业意识到这一点,不断提高职工福利,为员工创造良好的工作条件。其中,为骨干人才购买商业保险成为留住人才的手段之一。但要注意的是,企业购买除国家有关规定之外的商业保险不得在企业所得税税前扣除,企业还要履行个人所得税代扣代缴义务。案例说一说彭小姐是一家大型电脑公司客
A little risk point “Business development, talent is the key ”. More and more enterprises are aware of this, continuously improve employee benefits and create good working conditions for employees. Among them, the purchase of commercial insurance for key personnel to become one of the means to retain talent. However, it should be noted that enterprises should not deduct business tax before business tax in addition to the commercial insurance other than the relevant provisions of the state, and the enterprises also have to fulfill the obligation of withholding and paying personal income tax. Case Study Miss Peng is a large computer company