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【例题1】某单位(非技术先进型服务企业、软件产业和集成电路产业,非建立职工股权激励计划)2013年度计提并实际支付工资薪金总额为100万元,发生职工福利费11万元;发生职工教育经费支出10万元,可税前扣除金额为2.5万元,另外7.5万元可结转以后年度扣除;发生工会经费支出1.5万元。税收规定扣除率:职工福利费为14%、职工教育经费为2.5%,工会经费为2%。不考虑“五险一金”和补充养老、
【Example 1】 A unit (non-technology advanced service enterprise, software industry and integrated circuit industry, non-establishment of employee equity incentive plan) In 2013, a total of 1 million yuan in salary and salary was paid and actually paid, with an employee welfare fee of 110,000 yuan ; Staff education expenditure occurred 100,000 yuan, the deduction before tax amount of 25,000 yuan, the other 75,000 yuan can be carried forward after the deduction of the future; the union expenditure of 15,000 yuan. Deductions from tax rules: Employee welfare costs are 14%, employee education expenses are 2.5%, and union funds are 2%. Do not consider “five insurance one gold ” and supplementary pension,