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在企业所得税汇算清缴中,笔者发现有相当部分的企业有年金科目,而且不超过工资总额的5%,符合税法扣除标准规定。这部分年金是否可以进行税前扣除?某大型国有制造企业,主要生产节能灯具,经济效益良好。在对该企业进行2015年度企业所得税汇算审核过程中,我们发现,该企业除了为员工交纳基本的五险一金外,还为员工交纳了年金。企业财务账上显示年金科目发生数为120万元,2015年度该企业
In the final settlement of enterprise income tax, I found that a considerable part of the business annuity subjects, and does not exceed 5% of the total wage, in line with tax deduction standards. Can this part of annuity be deducted before tax? A large-scale state-owned manufacturing enterprise mainly produces energy-saving lamps and lanterns and has good economic returns. In the 2015 annual corporate income tax settlement audit of the enterprise, we found that in addition to paying the employees the basic five-insurance payment, the company paid annuities for employees. The number of annuity accounts showed on the financial accounts of the company was 1.2 million yuan, the year 2015 the company