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一、问题提出 按现行财务制度规定:企业的工资总额,按其人员类别的不同,分别计入本期各种产品成本和损益,其中一线生产人员的工资作为直接工资计入生产成本,一线管理人员的工资作为间接费用计入制造费用,两者构成制造成本;总部(厂部、公司)的管理人员的工资计入管理费用;托儿所、幼儿园、医务室、浴池、理发室等福利部门人员的工资,计入“应付福利费”中列支,不直接计入生产成本和损益;销售人员的工资,计入销售费用。企业的三项费用(职工福利费、工会经费、职工教育经费)按工资总额的14％、2％、1.5％计提,分别计入生产成本、制造费用、管理费用和销售费用等。按现行企业所得税条例规定,在计算应纳税所得额时,企业的工资费用按计税工资总额进行扣除;三项费用按计税工资总额的14％、2％、1.5％进行扣除。 在年度汇算清缴进行纳税调整时,税
First, the problem proposed According to the current financial system: the total wage of enterprises, according to their different types of personnel, were included in the current cost of various products and profits and losses, including first-line production staff wages as direct costs included in the production costs, front-line management Wages of personnel are included in manufacturing costs as indirect costs, both of which constitute manufacturing costs; wages of managers of headquarters (factories, companies) are included in administrative expenses; and welfare personnel in nurseries, kindergartens, medical clinics, bathhouses and hairdressers Wages, included in the “benefits payable” in support, not directly included in the cost of production and profit or loss; sales staff wages, included in the cost of sales. The three expenses of the enterprise (staff welfare expenses, labor union expenses and staff education expenses) are accrued at 14%, 2% and 1.5% of the total salary respectively, and are included in production costs, manufacturing expenses, management expenses and sales expenses respectively. According to the current regulations of the enterprise income tax, when calculating the taxable income, the wage and salaries of the enterprises shall be deducted according to the total amount of the taxable salaries. The three expenses shall be deducted according to 14%, 2% and 1.5% of the total taxable salaries. In the annual final settlement of tax adjustments, the tax