一、新旧税法有关税前扣除的差异比较(一)、特殊项目税前扣除的差异比较1、新税法取消了计税工资办法,对纳税人实际发生的合理的工资薪金支出据实扣除。与此相对应,应付福利费等三项经费的集体基数也发生相应变化,由计税工资总额变为实际发放的工资薪金总额,并且超标准列支的职工教育经费可以结转至以后纳税年度扣除。 First, the difference between the old and new tax law on the deduction of pre-tax difference (a), the difference between pre-tax deduction of special items 1, the new tax law abolished the method of payroll, the actual taxpayers actual wage and salary expenses actually deducted. Correspondingly, the collective base of the three funds such as welfare benefits payable also changed correspondingly, from the total amount of tax payroll to the total wage and salary actually paid, and the expenditure on staff education exceeding the standard can be carried forward to the taxable future years deduction.