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2014年财政部发布了修订后的《企业会计准则第9号—职工薪酬》(简称新准则),修订后的新准则对应付职工薪酬进行了重分类,并规范了每类薪酬的具体内容和会计核算。但对处理过程中费用项目是否允许扣除、何时扣除没有明确说明,这样势必会影响企业所得税的汇算清缴工作,文章对职工薪酬的会计核算进行讲解,并根据所得税法的规定对其涉税处理进行说明。
In 2014, the Ministry of Finance released the revised Accounting Standard for Business Enterprises No. 9 - Employee Compensation (the “New Standard”). The revised new standard reclassified the employee benefits payable and regulated the specific contents of each type of compensation and Accounting. However, whether the deduction of the fee items in the process of treatment is deducted or not is not clearly stated, which will inevitably affect the settlement and payment of enterprise income tax. The article will explain the accounting of employees ’remuneration and explain the accounting treatment of employees’ remuneration according to the provisions of the Income Tax Law Tax processing will be explained.