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企业各种员工支出的税务待遇分析摘要:在我国现行企业所得税法和个人所得税法中,对于企业 支付给员工、以及为员工支付的各种支出,相关税务法规的处理各 有不同。本文将员工支出的所得税税务待遇分为六种。企业若希望 在提高员工待遇的同时控制税负,应采取一定的管理措施。关键词:员工支出;工资薪金;职工福利费;税务待遇abstract: in the curre nt en terprise in come tax law and pers onal income tax law, for en terprise paid to employees, and pay for theemployees of all kinds of spending, the related tax regulati ons havediffere nt treatme nt. this paper will staff the in come tax expe nses isdivided into six tax treatment. if hope to improve the staff in enterprisetreatment at the sametime to control the tax burden and should adopt acerta in man ageme nt measures.keywords: employee expe nses; wages and salaries; workerwelfare fun ds; tax treatme nt中图分类号:f046.4文献标识码:a文章编号:2011年8月临近中秋, “月饼税”成为社会上闹得沸沸扬扬的一 个热点话题。在各个节日,企业发放节日补助,或者买些时令食品 (如粽子、月饼等)发放给本企业员工,可以体现人文关怀,提升 企业的凝聚力。这时,企业如何进行正确的纳税处理,是一件头疼
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