《企业年终结账前应的当规避的涉税风险与税收安排》孙(学员).ppt

提醒点16:培训费不一定属于职教费 * Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 案例： 读EMBA、MBA等社会上的学历教育以及个人为取得学位而参加的在职教育是否可以计入职工教育经费中税前扣？ Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 回复： 读EMBA、MBA等社会上的学历教育以及个人为取得学位而参加的在职教育不能计入职工教育经费中税前扣，同时需要应缴纳个人所得税； Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 提醒点17:取得通行费发票不一定让抵扣 * Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.