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工资费用是企业在生产经营过程中,按照劳动者提供劳动的数量和质量,以货币或其他形式支付给劳动者本人的全部劳动报酬。劳动者是其中最基本的要素。因此,工资费用是企业生产经营中不可回避的一大支出。为了尽快完善企业所得税制,工资费用在企业所得税前扣除的改革应属当务之急。本文就工资费用在企业所得税前扣除的现行规定及存在的问题进行剖析,并提出比较切合我国实际的改革设想。
Wages and salaries are the total remuneration paid by the enterprise to the laborer in monetary or other forms in accordance with the quantity and quality of labor provided by the laborers in the process of production and operation. Laborers are among the most basic elements. Therefore, the wage and salary is an unavoidable major expense in the production and operation of an enterprise. In order to improve the enterprise income tax system as soon as possible, the reform of deducting wage and salary before corporate income tax should be a top priority. This article analyzes the current regulations and existing problems of the deduction of wage and salary before the enterprise income tax and puts forward the tentative plan of reform which is more suitable to our country’s reality.