《企业所得税法》及实施条例已于2008年1月1日起施行。新会计准则也在上市公司及中央企业全面执行。那么,在依照新会计准则的前提下,企业在缴纳企业所得税时,对“职工工资”如何进行纳税调整?文章对这一问题进行了分析和探讨,希望对读者理解新企业所得税法有所帮助。 The Law of the People’s Republic of China on Enterprise Earnings and its implementing regulations came into force on January 1, 2008. The new accounting standards are also fully implemented by listed companies and central enterprises. So, in accordance with the new accounting standards under the premise of the enterprise in the payment of corporate income tax, the “salary” how to carry out tax adjustments? The article analyzed and discussed this issue, I hope readers understand the new corporate income tax law Help.