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当前我国正处在全面改革深化阶段,企业间的竞争也日趋激烈,在这一过程中企业想占据发展优势就要能在职工的薪酬方面得到充分重视,并要能结合实际进行制定相应的应用策略。基于此,本文则主要就应付职工薪酬税务筹划的重要性进行详细分析,并对应付职工税法薪酬和会计准则间的差异性加以详细分析,并对需要注意的问题及应对的具体方法进行详细探究,希望此次理论研究对实际操作起到一定指导作用。
At present, our country is in the deepening stage of the comprehensive reform and the competition among enterprises is getting fiercer. In this process, the enterprises want to occupy the development advantages, they should pay enough attention to the remuneration of the employees and make the corresponding application according to the actual situation Strategy. Based on this, this article mainly analyzes the importance of the tax planning of employee benefits payable, and analyzes in detail the differences between the tax payable of employees and the accounting standards, and probes into the problems that need attention and the specific methods to deal with them I hope this theoretical study will play a guiding role in actual operation.