论文部分内容阅读
目前,有些霸气的企业为了留住人才,用住房奖励优秀员工,在时下为房子奔命的人群中,当是可遇不可求的福利。现结合当前相关会计及税法规定,以非房地产企业为例,对企业购买住房奖励职工的财税处理作一探讨。一、会计规定《企业会计准则第9号——职工薪酬》规定,职工薪酬是指职工在职期间和离职后提供给职工的全部货币性薪酬和非货币性薪酬,其中,非货币性薪酬主要为非货币性福利,包
At present, some domineering enterprises in order to retain talent, rewarding outstanding employees with housing, in the crowd nowadays for the house, when it is an unexpected goodwill. Now combined with the current relevant accounting and tax law, with non-real estate companies as an example, the enterprises to buy housing rewards staff and workers to make a discussion of fiscal and taxation. I. Accounting Regulations Accounting Standard for Business Enterprises No. 9 - Employee Compensation Regulations stipulates that employee compensation refers to the total monetary compensation and non-monetary compensation provided to employees during and after employment, of which non-monetary compensation is mainly Non-monetary benefits, packages