试析企业职工薪酬的税会差异与纳税调整  

An Analysis on the Difference of Employee Compensation between the Tax Adjustments and Financial Accounting

作　　者：禹奎[1] 

机构地区：[1]中国人民大学财政金融学院

出　　处：《税务研究》2016年第1期63-68,共6页

摘　　要：本文梳理了企业职工薪酬新《准则》的主要变化、核心内容及税前扣除的相关规定,在此基础上总结了工资薪金、职工福利费、职工教育经费等项目纳税调整的方法,认为新《准则》对职工薪酬的税收规定缺乏对应的企业所得税处理规范;职工薪酬纳税调整明细表的填报说明未完全体现实际发生原则;企业接受外部劳务派遣用工支出税前扣除规定存在技术缺陷等问题,在对以上问题进行分析的同时提出了相应的建议。This paper introduces the major changes and core contents in the new Accounting Standards for Business Enterprises No. 9 Employee Compensation, as well as the relevant regulations on pre-tax deduction. On this basis, the paper summarizes the tax adjustment methods on items including wages and salaries, welfare expense for the employees, and employee education expense. The paper argues that the following issues exist in the new Accounting Standards for Business Enterprises No. 9 Employee Compensation： Lack of corporate tax calculation standard on employee compensation; Practical principle is not fully reflected in the filing description of the tax adjustment form; Technical defects exist on the pre-tax deduction rule for labor dispatching expense occurred in enterprises. Finally, the paper provides the relevant proposals to the above issues.

关 键 词：职工薪酬 会计准则 企业所得税 纳税调整 

分 类 号：F275.4[经济管理—企业管理] F272.92[经济管理—国民经济]