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《中国注册会计师协会会费管理办法》(以下简称《会费管理办法》)规定,中国注册会计师协会会员应当交纳会费。会费分为个人会员会费和团体会员会费;个人会员会费分为执业会员会费和非执业会员会费。《会费管理办法》还分别对个人会员会费和团体会员会费的计交办法和额度做了明确规定。实务中,各地税务机关对会计师事务所为注册会计师执业会员交纳的个人会费是否可以税前扣除存在不同认识。有税务机关认为个人会费属于个
The Administrative Measures on Fees of Chinese Institute of Certified Public Accountants (hereinafter referred to as the Administrative Measures on Contributions) stipulate that members of the Chinese Institute of Certified Public Accountants shall pay membership dues. Contributions are divided into individual membership dues and group membership dues; individual membership dues into practice membership dues and non-practicing membership dues. The “Measures for the Management of Contributions” also stipulate separately the methods and limits for the payment of individual membership dues and group membership dues. Practice, the tax authorities around the accounting firm for certified public accountants practicing members to pay personal dues can deduct pre-tax differences exist. There are tax authorities that personal contributions belong to one