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一、会计实务与税收征管实务的认识分歧财政部发布的《企业会计准贝第9号——职工薪酬》(财会[2006]号)中明确了非货币性福利属于职工薪酬范围。据调查,很多企业的财务人员和税务部门的税收征管人员、税收稽查人员,对于发放给职工的非货币性福利在收入确认和纳税申报上存在认识分歧.企业财务人员坚持将发放给职工的非货币性福利(如将自产产品发放职工抵职工薪金)做如下会计处理:借:应付职工薪酬——非货币性福利(成本+
First, accounting practices and tax collection practices differences understanding The Ministry of Finance released the “Accounting Standards No. 9 - Employee Compensation” (Finance [2006]) made it clear that non-monetary benefits belong to the scope of employee benefits. According to the survey, many enterprises’ financial officers and tax department tax collectors and tax inspectors have different understandings on revenue recognition and tax returns for the non-monetary benefits paid to their employees. Monetary benefits (such as issuing self-made products to staff and workers for salaries and wages) are as follows: By: Employee benefits payable - Non-monetary benefits (cost +