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河南省国家税务局:你局《关于实行工效挂钩工资的汇总纳税成员企业改组、改造后工资支出税前扣除问题的请示》(豫国税发[1999]079号)收悉,经研究,批复如下:凡原实行工效挂钩工资办法的企业,根据国家关于企业改革的要求进行改组改造后,由于企业的隶属关系、领导体制或企业管理机制改革的需要,不再执行工效挂钩办法的,为保持政策的连续性,经主管税务机关审核,其工资总额增长幅度低于经济效益增长幅度,职工平均工资增长幅度低于劳动生产率增长幅度的,在计算应纳税所得额时,其实际发生的工资支出额准予扣除。
State Administration of Taxation of Henan Province: You Bureau has received the “Request for Instructions on Tax Deductions of Wages and Payments After the Reorganization and Remuneration of Welfare Enterprises” (Yu Shui Fa Fa [1999] No. 079) : Where the original implementation of the work efficiency linked to wage methods of enterprises, according to the state requirements for enterprise reform after the reorganization and transformation, due to the enterprise affiliation, leadership or enterprise management system reform needs no longer implement the work-related approach, in order to maintain the policy Of the continuity, the competent tax authorities audit, the total wage growth rate is lower than the economic growth rate, the average wage growth rate of workers is lower than the growth rate of labor productivity, in the calculation of taxable income, the actual amount of wage expenditure Allow deductions.