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众所周知,工资薪金是企业支付给职工个人的劳动报酬。它反映企业在生产经营过程中活劳动消耗,是产品成本的重要组成部分,同时它也是计算个人所得税的重要依据。目前我们在税收的管理和检查中,发现企业在工资薪金支出方面存在诸多问题,对税收产生较大影响,有的直接导致税款流失。 一、不按标准税前扣除 根据税收法规,企业在计算应纳税所得额时,对实行计税工资办法的,其发放的工资在计税工资标准内按实扣除(安徽省为月人均800元)。超过的部分在计算应纳税所得额时不被扣除。在检查中发现常见的两种错误:一是企业计入产品成本(费用)的工资额超过计税工资标准的部分,不主动调整应纳税所得额;二是企业计入产品成本(费用)的工
As we all know, wages and salaries are the remuneration of enterprises to pay individual workers. It reflects the enterprises in the production and operation of live labor consumption, product cost is an important part of it is also an important basis for calculating personal income tax. At present, in the management and inspection of tax revenue, we find that there are many problems in the wage and salary expenditures of enterprises, which have a great impact on tax revenue and some directly lead to the loss of tax revenue. First, do not follow the standard tax deduction According to the tax laws and regulations, enterprises in the calculation of taxable income, the implementation of the tax pay approach, the wages paid in accordance with the actual deduction within the standard tax pay (Anhui Province, a monthly average of 800 yuan ). The excess part is not deducted when calculating the taxable income. In the inspection found two common mistakes: First, companies included in the cost of products (expenses) in the wage above the tax pay part of the standard, do not take the initiative to adjust the taxable income; second is included in the cost of the product (cost) work