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一是2008年以前执行的福利费标准:《企业所得税暂行条例》(国务院令第137号)第六条第三款:“纳税人的职工福利费,按照计税工资总额的14%计算扣除。二是2008年以后执行的福利费标准:《中华人民共和国企业所得税法实施条例》(中华人民共和国国务院令第512号)第四十条规定,企业发生的职工福利费支出,不超过工资薪金总额14%的部分,准予扣除。一、税务规定
First, before the implementation of the welfare costs in 2008 standard: ”Enterprise Income Tax Provisional Regulations“ (State Council Decree No. 137) Article VI third paragraph: ”The taxpayer’s employee benefits, calculated according to 14% of the total tax deductions Second is the standard of welfare fee after 2008: Article 40 of Implementation Regulations of Enterprise Income Tax Law of the People’s Republic of China (No. 512 of the State Council of the People’s Republic of China) stipulates that expenditures of employee benefit expenses incurred by enterprises shall not exceed wage and salary The total amount of 14% of the part, allowed to deduct