编辑同志： 　　本公司系外商独资企业，公司为了保证员工收入，规定员工的个人所得税由公司负担，但在计算个人所得税时，已对此税后工资依据个人所得税法还原成含税工资计算了个人所得税。且为了管理方便，将税后工资记为应付 工资，将负担的个人所得税记为管理费用。在税务 Editor comrades: The Company Department of wholly foreign-owned enterprises, the company in order to ensure employee income, the provisions of the personal income tax by the company, but in the calculation of personal income tax, this tax has been based on personal income tax reduction to tax-based wages calculated individuals Income tax. For the sake of management convenience, the after-tax salary will be recorded as salary payable, and the personal income tax will be recorded as management expenses. In taxation