納(na)稅(shui)人(ren)(ren)需要注意，企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)(de)稅(shui)法實施條(tiao)例第三(san)十(shi)五條(tiao)規定，企(qi)(qi)(qi)業(ye)(ye)依照(zhao)國(guo)務(wu)院(yuan)有(you)關部(bu)(bu)門(men)或(huo)者省級人(ren)(ren)民政府規定的(de)(de)范圍(wei)和標(biao)準(zhun)為職(zhi)(zhi)(zhi)工繳(jiao)(jiao)納(na)的(de)(de)基(ji)(ji)本(ben)(ben)(ben)(ben)養(yang)老保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、基(ji)(ji)本(ben)(ben)(ben)(ben)醫療保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、失(shi)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、工傷(shang)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、生育保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)等(deng)基(ji)(ji)本(ben)(ben)(ben)(ben)社(she)會保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)和住房公積(ji)金(jin)(jin)，準(zhun)予扣(kou)除(chu)。企(qi)(qi)(qi)業(ye)(ye)為投資者或(huo)者職(zhi)(zhi)(zhi)工支(zhi)付的(de)(de)補(bu)(bu)充(chong)養(yang)老保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、補(bu)(bu)充(chong)醫療保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)，在國(guo)務(wu)院(yuan)財政、稅(shui)務(wu)主管部(bu)(bu)門(men)規定的(de)(de)范圍(wei)和標(biao)準(zhun)內，準(zhun)予扣(kou)除(chu)。因此，企(qi)(qi)(qi)業(ye)(ye)按照(zhao)國(guo)家標(biao)準(zhun)為職(zhi)(zhi)(zhi)工繳(jiao)(jiao)納(na)的(de)(de)“五險(xian)(xian)(xian)一金(jin)(jin)”，即基(ji)(ji)本(ben)(ben)(ben)(ben)養(yang)老保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、基(ji)(ji)本(ben)(ben)(ben)(ben)醫療保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、失(shi)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、工傷(shang)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、生育保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)等(deng)基(ji)(ji)本(ben)(ben)(ben)(ben)社(she)會保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)和補(bu)(bu)充(chong)養(yang)老保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)、補(bu)(bu)充(chong)醫療保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)以及住房公積(ji)金(jin)(jin)，準(zhun)予在企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)(de)稅(shui)前(qian)(qian)扣(kou)除(chu)。企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)(de)稅(shui)法實施條(tiao)例第三(san)十(shi)六條(tiao)規定，除(chu)企(qi)(qi)(qi)業(ye)(ye)依照(zhao)國(guo)家有(you)關規定為特殊工種職(zhi)(zhi)(zhi)工支(zhi)付的(de)(de)其(qi)他人(ren)(ren)身安全(quan)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)和國(guo)務(wu)院(yuan)、稅(shui)務(wu)主管部(bu)(bu)門(men)規定可以扣(kou)除(chu)的(de)(de)其(qi)他商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)外(wai)，企(qi)(qi)(qi)業(ye)(ye)為投資者或(huo)職(zhi)(zhi)(zhi)工支(zhi)付的(de)(de)商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)費(fei)(fei)(fei)，不(bu)得(de)(de)(de)(de)扣(kou)除(chu)。根據該(gai)規定，在商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)機構為職(zhi)(zhi)(zhi)工購(gou)買的(de)(de)人(ren)(ren)身意外(wai)傷(shang)害(hai)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)等(deng)各類商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)(xian)不(bu)能在企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)(de)稅(shui)前(qian)(qian)扣(kou)除(chu)，應(ying)調增(zeng)應(ying)納(na)稅(shui)所(suo)得(de)(de)(de)(de)額(e)，繳(jiao)(jiao)納(na)企(qi)(qi)(qi)業(ye)(ye)所(suo)得(de)(de)(de)(de)稅(shui)。

　　三、計提而(er)未發生(sheng)的各(ge)類費(fei)用不能在稅前扣除

　　一些大(da)型企(qi)(qi)業、壟斷行業實行效益(yi)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)制度，工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)先提后發(fa)，往往存(cun)在提取數遠(yuan)遠(yuan)大(da)于實際(ji)發(fa)放(fang)數的(de)(de)問(wen)題，該如何(he)調(diao)整(zheng)，很多(duo)納稅(shui)人一直有模糊認(ren)識。《企(qi)(qi)業所得稅(shui)法實施條(tiao)例(li)》第三十(shi)四條(tiao)規定，企(qi)(qi)業發(fa)生的(de)(de)合理(li)的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)、薪金支(zhi)出，準予扣(kou)除(chu)。企(qi)(qi)業的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)、薪金扣(kou)除(chu)時間為實際(ji)發(fa)放(fang)的(de)(de)納稅(shui)年度，即使(shi)企(qi)(qi)業計提了(le)職工(gong)(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)，但是沒有發(fa)放(fang)，也不能(neng)在企(qi)(qi)業所得稅(shui)稅(shui)前扣(kou)除(chu)。《國家(jia)稅(shui)務(wu)總局(ju)關于企(qi)(qi)業工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪金及職工(gong)(gong)(gong)(gong)福利(li)費扣(kou)除(chu)問(wen)題的(de)(de)通知(zhi)》（國稅(shui)函[2009]3號）規定，實際(ji)發(fa)放(fang)給員工(gong)(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪金可(ke)以稅(shui)前扣(kou)除(chu)。計提而沒有實際(ji)支(zhi)付(fu)的(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)應做調(diao)整(zheng)應納稅(shui)所得額處理(li)。

　　企業(ye)(ye)發(fa)生的(de)(de)(de)合理工資薪金(jin)，按照稅法(fa)規(gui)(gui)定企業(ye)(ye)應(ying)該(gai)在(zai)(zai)實際(ji)支付時列為企業(ye)(ye)的(de)(de)(de)成(cheng)本(ben)(ben)費用，2008年12月31號計(ji)提(ti)的(de)(de)(de)工資沒有實際(ji)發(fa)放，不(bu)能扣(kou)除(chu)，應(ying)在(zai)(zai)實際(ji)發(fa)放時扣(kou)除(chu)。《企業(ye)(ye)所得(de)稅法(fa)》第三十五條(tiao)規(gui)(gui)定，企業(ye)(ye)依照國務院有關主管部門或者(zhe)(zhe)省(sheng)級人民(min)政府規(gui)(gui)定的(de)(de)(de)范(fan)圍和標準(zhun)為職工繳(jiao)(jiao)納(na)(na)的(de)(de)(de)基(ji)(ji)本(ben)(ben)養(yang)老保險(xian)(xian)費、基(ji)(ji)本(ben)(ben)醫(yi)療(liao)保險(xian)(xian)費、失(shi)業(ye)(ye)保險(xian)(xian)費、工傷保險(xian)(xian)費、生育保險(xian)(xian)費等基(ji)(ji)本(ben)(ben)社(she)會(hui)保險(xian)(xian)費和住房(fang)公積金(jin)，準(zhun)予(yu)扣(kou)除(chu)。企業(ye)(ye)在(zai)(zai)“其他應(ying)付款”中計(ji)提(ti)的(de)(de)(de)住房(fang)公積金(jin)、基(ji)(ji)本(ben)(ben)養(yang)老金(jin)、基(ji)(ji)本(ben)(ben)醫(yi)療(liao)保險(xian)(xian)、失(shi)業(ye)(ye)保險(xian)(xian)、補(bu)充(chong)養(yang)老金(jin)、補(bu)充(chong)醫(yi)療(liao)保險(xian)(xian)等，計(ji)提(ti)沒有實際(ji)繳(jiao)(jiao)納(na)(na)，或者(zhe)(zhe)多(duo)提(ti)少繳(jiao)(jiao)，年末留有大量余(yu)額(e)，計(ji)提(ti)沒有繳(jiao)(jiao)納(na)(na)的(de)(de)(de)“五險(xian)(xian)一(yi)金(jin)”應(ying)調增應(ying)納(na)(na)稅所得(de)額(e)。

　　此外，企業在成本費用核算中以“權責發生制”原則預提的各種費用，計入“其他應付款”等科目，如目標任務獎金、職工降溫取暖費、水電費、郵電費等，這些費用計提但沒有實際支付，應調增應納稅所得額。