摩羯座对爱的人冷暴力:职工薪酬在会计与新企业所得税法中差异分析及处理 默认栏目 默认栏目 财会税务2008
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职工薪酬在会计与新企业所得税法中差异分析及处理KJ9536 【摘要】:2007年开始在上市公司实施的企业会计准则,全面涵盖了我国现行实务中的各种职工薪酬,系统的规范了职工薪酬的范围和会计处理,并引入了新的福利——辞退福利和非货币性福利,与国际逐步接轨,具有鲜明的中国特色和时代特色。 2008年开始实施的新企业所得税法统一了内外资企业工资薪金所得税前扣除办法,取消了计税工资,减轻了内资企业税负。职工薪酬在会计和税法上都发生较大变化,其变化后产生差异又表现在哪些方面,本文将首先总述职工薪酬内涵及所得税法中相关政策,接着从职工薪酬涵盖的内容:工资、职工福利、工会经费、职工教育经费、社会保险、住房公积金、非货币性福利、辞退福利及其他薪酬方面具体分析其会计与税务处理差异,然后运用综合实例进行差异分析,最后,提出进一步协调差异的建议。【关键词】:职工薪酬 会计 新企业所得税法 差异 Analysis and Treatment the Difference of Employee Compensation between Accounting and the New Enterprise Income Tax Law kj9536【Abstract】:Accounting Standards for Business Enterprises become effective in 2007 for listed companies. It comprehensively has covered in each kinds of employee compensation in China, standardized the scope and accounting treatment of employee compensation and introduced the new welfare——compensations for the cancellation of the labor relationship with the employees and the non- currency welfare. It is international gradually. It is with distinct Chinese characteristics and features of the times.The new income tax law which put into effect in 2008 has unified approach wage salary pre-tax deduction of in foreign-funded enterprises, canceled the taxable wage and reduced the tax burden of domestic capital enterprise.Employee compensation in accounting and tax laws has taken place on the larger changes, the changes arising from the differences in performance and in what areas, the paper will be the first to give the meaning of employee compensation and the relevant policies of income tax law then from the employee compensation covered by the pay: wages , welfare , labor union expenditure , employee education expenses, social insurance, housing accumulation fund, non-monetary welfare ,compensations for the cancellation of the labor relationship with the employees and other relevant expenditures of services offered by the employees of its accounting and tax treatment differences, and then use an integrated example of differences ,in the end, further give the coordination of different proposals.【Key words】:Employee Compensation; Accounting; the New Enterprise Income Tax Law; Difference
从管理会计角度分析业绩评价与薪酬制度的关联性
企业生命周期与薪酬策略关系
税收与会计制度差异分析
在所得税会计中通常有哪几中永久性差异和时间性差异
阿里巴巴普通职工薪酬
会计账与出纳账的差异
请分析岗位评价与薪酬之间的关系
谁能提供政府薪酬战略与企业薪酬战略的比较!
寻找任一企业职位与薪酬设计说明参考图?
非货币交易中收益差异分析
关于企业代缴职工社会保险的会计处理
企业对内部职工罚款的会计处理
环境会计与一般会计的内容差异是什么?
会计电算化系统与手工会计系统 差异
会计的薪酬
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急~会计的理论与实际操作有什么差异啊??
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