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职工福利费在会计制度和税收制度上存在诸多差异。对这些差异的不同解读,导致在企业所得税税前扣除问题上,能否扣除,是作为职工福利费扣除还是直接作为费用扣除,引发了广泛争议。本文试图通过对争议正反立场的分析,引导出正确的结论。
There are many differences between the employee benefits and the tax system in the accounting system. The different interpretations of these differences lead to the widening debate over the deduction of corporate income tax before tax, whether it is deducted as employee benefits or directly deducted as expenses. This article attempts to guide the correct conclusion by analyzing the positive and negative points of the controversy.