Traditional Culture Encyclopedia - Photography major - Excuse me, what is the standard of wages and salaries in the enterprise income tax deduction project?
Excuse me, what is the standard of wages and salaries in the enterprise income tax deduction project?
The term "reasonable wages and salaries" as mentioned in Article 34 of the Implementation Regulations refers to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or the relevant management institutions.
Guoshuihan [2009] No.3 clarifies that the "total wages and salaries" mentioned in Articles 40, 41 and 42 of the Implementing Regulations refers to the total wages and salaries actually paid by enterprises in accordance with Article 1 of this Notice, excluding social insurance premiums such as employee welfare funds, employee education funds, trade union funds, old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, and housing accumulation fund. The wages and salaries of state-owned enterprises shall not exceed the limits given by the relevant government departments; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise.
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