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我从税收、财务、物价大检查中了解到,不少企业将挂空人员(如停薪留职、离店承包人员)的工资仍列入成本(费用)开支,转到税后职工基金。笔者以为这是不妥当的。按照《国营企业成本管理条例》规定,“与本企业生产经营活动无关”的费用,是不能进入成本(费用)开支的。挂空人员已不在本企业生产经营岗位上,实际上也没有支付工资,其停薪留职、离店承包期间的工资只是档案工资而已。因此,不应计入成本(费用)开支,同样也不应计入提取福
I learned from the tax, finance and price inspections that many enterprises still list the costs (expenses) of salaries of vacated personnel (such as pay-as-you-go employees and departure contractors) to post-tax workers’ funds. I think this is not appropriate. According to the “Regulations on the Cost Management of State-owned Enterprises”, “the expenses that have nothing to do with the production and business activities of the enterprise” are not allowed to enter the costs (expenses) expenses. Vacant personnel are no longer in the production and management positions in this enterprise, in fact, did not pay wages, leave their absence without pay, leaving the contract period wages are only file salaries. Therefore, costs (costs) should not be charged to the expenses, nor should they be included in the blessings