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财政部根据国务院国发[1984]84号文件发布的《国营企业奖金税暂行规定》和其他有关文件的规定,对国营工业、供销企业交纳奖金税的有关会计处理方法作了如下规定:一、根据财政部(84)财税字193号文件关于"企业发放给职工的奖金和缴纳的奖金税,应从企业提取的职工奖励基金中支付。鉴于有些实行企业基金和盈亏包干企业的留利中,没有包括经常性生产奖金,这部分奖金仍在成本中列支的实际情况,因此,这些企业取消奖金‘封顶’,征收奖金税后,可从成本中按职工标准工资总额10～
According to the Provisional Regulations on Bonus Taxes of State-owned Enterprises issued by Guo Fa [1984] No. 84 of the State Council and other relevant documents, the Ministry of Finance provides the following provisions on the accounting treatment for bonuses tax paid by state-owned industries and supply and marketing enterprises: According to Document No.93 of the Ministry of Finance (84) Cai Shui Zi, the bonuses and bonus taxes paid by the enterprises to the employees shall be paid out of the employee bonus fund drawn by the enterprise In view of the fact that some enterprises that implement enterprise funds and profits and losses, Do not include the regular production bonus, this part of the bonus is still listed in the cost of the actual situation, therefore, these enterprises to cancel the bonus ’capping’, after the collection of bonus tax, according to the standard wage of workers 10 ~