| 质疑企业工资所得税税前扣除办法 |
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| 引用本文： | 薛春燕.质疑企业工资所得税税前扣除办法[J].泰州职业技术学院学报,2005,5(3):71-73. |
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| 作者姓名： | 薛春燕 |
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| 作者单位： | 无锡商业职业技术学院会计系,江苏,无锡,214063 |
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| 摘 要： | 当前我国企业所得税税前扣除方法有工效挂钩、定额计税工资两种，章分析了这两种方法的弊端，提出了改进意见。
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| 关 键 词： | 所得税 工效挂钩 定额计税工资 |
| 文章编号： | 1671-0142(2005)03-0071-03 |
A Query about the Wages Deduction before Taxation |
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| XUE Chun-yan.A Query about the Wages Deduction before Taxation[J].Journal of Taizhou Polytechnical Institute,2005,5(3):71-73. |
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| Authors: | XUE Chun-yan |
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| Abstract: | The wages deduction before taxation in our country has two patterns, One is that wages should be paid according to economic benefit, the other is the quota taxation wages, this article analyses the disadvantages of these two patterns and makes an improvement. |
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| Keywords: | Income tax wages paid according to economic benefit quota taxation wages |
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