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我国允许企业按工资总额的14%计提应付福利费的财务会计制度规定是计划经济时代的产物。从建国初期,我国财政部门就规定企业按工资总额的14%计提应付福利费,用于企业职工个人福利方面的开支。而现行企业财会法规仍然规定国有企业或国有控股企业按工资总额的14%计提应付福利费,并允许在不超过计税工资部分的计提比例税前列支。笔者认为,在我国企业职工福利保障不断完善,财经法规不断健全的今天,企业计提应付福利费的规定有待改进。
Our country allows the enterprise according to 14% of the total salary accrues the welfare expense the financial accounting system stipulation is the product of the planned economy era. From the early days of the founding of New China, China’s financial sector provided for the provisions of the enterprise by 14% of the total wage accrued benefits payable for the personal welfare of workers in the enterprise expenses. However, the existing rules and regulations on corporate finance and accounting still stipulate that state-owned enterprises or state-controlled enterprises should accrue welfare fees according to 14% of the total wage, and allow them to be paid in advance of the tax withholding proportion not exceeding the taxable salary. The author believes that in our continuous improvement of enterprise employees welfare security, financial laws and regulations continue to improve today, the provisions of enterprises accrued welfare benefits need to be improved.