新准则新税法下工资与福利费的列支范围（The payment range of wages and benefits under the new guidelines and the new tax laws）.doc

新准则新税法下工资与福利费的列支范围（The payment range of wages and benefits under the new guidelines and the new tax laws） The payment range of wages and benefits under the new guidelines and the new tax laws According to the provisions of the enterprise accounting standards -- pay workers, employee compensation payable accounting includes not only the past wages and welfare payable content, but also includes the trade union funds and employee education funds, social insurance and housing fund. Both the new accounting standards and the new income tax law have adopted the relevant provisions of the past for the scope of the salary and welfare expenses. Therefore, it is necessary to introduce the scope of the payment of wages and welfare fees as follows: (1) the total amount of wages; The total amount of wages is the total amount of labor remuneration paid by the enterprise to the entire staff and workers within a given period of time. The National Bureau of statistics 90 years re issued the Regulations on the composition of the total wage (the letter [1989]65), the National Bureau of statistics 93 years issued Regulations on the payroll of the number of the specific scope of interpretation (control [1990]1) composition scope of the enterprise total wages provisions. According to the two provisions, the total amount of wages has the following six parts: (1) hourly wages; This refers to the wages paid by the hourly wage system, including the basic wages and job salaries paid to the employees by the enterprises with the structural wage system, as well as the practice salaries of the new participants (the living expenses of apprentices). (2) piece wage Refers to the work done by the unit price paid, including by the lump sum method to pay personal wages and commission wages. (3) bonus Refers to the labor remuneration paid to employees and excess labor remuneration. Specific include: production awards (including year-end awards), Conservation Award, labor competition award, organs and ins