答：根據《勞(lao)動(dong)(dong)合同法》的(de)(de)(de)規定，用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)應當向(xiang)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)履行支(zhi)付加(jia)班(ban)費(fei)(fei)、績效獎(jiang)金(jin)(jin)，提供與(yu)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)崗(gang)(gang)(gang)位(wei)(wei)(wei)(wei)(wei)相關的(de)(de)(de)福(fu)(fu)(fu)利(li)(li)待(dai)遇，對在(zai)(zai)崗(gang)(gang)(gang)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)進行工(gong)(gong)(gong)(gong)(gong)(gong)(gong)作(zuo)崗(gang)(gang)(gang)位(wei)(wei)(wei)(wei)(wei)所必(bi)需(xu)的(de)(de)(de)培訓(xun)等義務。為(wei)便(bian)于征管，杜塞征管漏洞(dong)，凡是(shi)用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)與(yu)用(yong)(yong)(yong)(yong)人單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)簽訂(ding)的(de)(de)(de)勞(lao)務派(pai)(pai)遣(qian)(qian)協議明確(que)約定被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)的(de)(de)(de)福(fu)(fu)(fu)利(li)(li)待(dai)遇、培訓(xun)教(jiao)(jiao)育由用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)承擔，且被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)在(zai)(zai)用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)參(can)加(jia)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)會組織的(de)(de)(de)，用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)可依據用(yong)(yong)(yong)(yong)人單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)開具的(de)(de)(de)發票(piao)載明的(de)(de)(de)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資項(xiang)目(mu)金(jin)(jin)額(e)(e)，作(zuo)為(wei)計(ji)算(suan)(suan)職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)福(fu)(fu)(fu)利(li)(li)費(fei)(fei)等三項(xiang)經費(fei)(fei)稅前扣除(chu)(chu)限額(e)(e)的(de)(de)(de)基數。用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)向(xiang)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)支(zhi)付的(de)(de)(de)所有(you)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資薪(xin)金(jin)(jin)等勞(lao)動(dong)(dong)報酬應全(quan)部在(zai)(zai)用(yong)(yong)(yong)(yong)人單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)開具的(de)(de)(de)發票(piao)上單(dan)(dan)(dan)獨填列(lie)。用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)以(yi)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資薪(xin)金(jin)(jin)為(wei)基數計(ji)算(suan)(suan)出(chu)的(de)(de)(de)職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)福(fu)(fu)(fu)利(li)(li)費(fei)(fei)等三項(xiang)經費(fei)(fei)應單(dan)(dan)(dan)獨核算(suan)(suan)，專款專用(yong)(yong)(yong)(yong)，全(quan)部用(yong)(yong)(yong)(yong)于被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)的(de)(de)(de)福(fu)(fu)(fu)利(li)(li)、職業教(jiao)(jiao)育培訓(xun)等項(xiang)目(mu)支(zhi)出(chu)。改變依照(zhao)上述(shu)規定提取(qu)的(de)(de)(de)職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)福(fu)(fu)(fu)利(li)(li)費(fei)(fei)等三項(xiang)經費(fei)(fei)用(yong)(yong)(yong)(yong)途(tu)的(de)(de)(de)，用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)不(bu)得稅前扣除(chu)(chu)。用(yong)(yong)(yong)(yong)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)按(an)照(zhao)上述(shu)方法計(ji)算(suan)(suan)職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)福(fu)(fu)(fu)利(li)(li)費(fei)(fei)等三項(xiang)經費(fei)(fei)稅前扣除(chu)(chu)額(e)(e)后，用(yong)(yong)(yong)(yong)人單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)不(bu)得以(yi)被(bei)派(pai)(pai)遣(qian)(qian)勞(lao)動(dong)(dong)者(zhe)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)(gong)(gong)資薪(xin)金(jin)(jin)為(wei)基數重復(fu)計(ji)算(suan)(suan)職工(gong)(gong)(gong)(gong)(gong)(gong)(gong)福(fu)(fu)(fu)利(li)(li)費(fei)(fei)等三項(xiang)經費(fei)(fei)稅前扣除(chu)(chu)限額(e)(e)。

　　⒋問(wen)：工會經費按(an)稅收規(gui)定扣除，應提(ti)供哪些憑證？

　　答：根據(ju)《國家稅務總局關于工會經(jing)費(fei)企業(ye)(ye)所得(de)稅稅前(qian)扣除(chu)憑據(ju)問題的公告》（國家稅務總局公告2010年(nian)(nian)第24號）規定，自2010年(nian)(nian)7月1日(ri)起(qi)，企業(ye)(ye)撥繳(jiao)的職工工會經(jing)費(fei)，不超過工資薪金總額2%的部分，憑工會組織開具的《工會經(jing)費(fei)收入專用收據(ju)》在企業(ye)(ye)所得(de)稅稅前(qian)扣除(chu)。

　　由地稅(shui)部(bu)(bu)門(men)代征的工會經費，可憑地稅(shui)部(bu)(bu)門(men)開具的電(dian)子(zi)繳款書(shu)作為稅(shui)前扣除憑證。

　　⒌問(wen)：未設立職(zhi)工(gong)食堂的企業向職(zhi)工(gong)發放的午(wu)餐(can)補貼，如何(he)所得稅處理？

　　答：根據(ju)《國(guo)家稅務總局關于(yu)企(qi)業(ye)工(gong)(gong)資薪金(jin)及(ji)職(zhi)工(gong)(gong)福(fu)利(li)(li)費扣(kou)除問(wen)題(ti)的(de)(de)(de)通知》（國(guo)稅函(han)〔2009〕3號）規(gui)定(ding)，企(qi)業(ye)為職(zhi)工(gong)(gong)衛生(sheng)保健(jian)、生(sheng)活、住房、交(jiao)通等所(suo)發(fa)放的(de)(de)(de)各項(xiang)補(bu)(bu)貼(tie)和非貨(huo)幣性福(fu)利(li)(li)，屬于(yu)職(zhi)工(gong)(gong)福(fu)利(li)(li)費支(zhi)出范(fan)疇。未設(she)立職(zhi)工(gong)(gong)食堂(tang)的(de)(de)(de)企(qi)業(ye)，依照(zhao)企(qi)業(ye)管理機(ji)構的(de)(de)(de)規(gui)定(ding)，按(an)照(zhao)合理的(de)(de)(de)標準向(xiang)職(zhi)工(gong)(gong)發(fa)放的(de)(de)(de)午餐補(bu)(bu)貼(tie)，屬于(yu)為職(zhi)工(gong)(gong)生(sheng)活所(suo)發(fa)放的(de)(de)(de)補(bu)(bu)貼(tie)范(fan)疇。企(qi)業(ye)可(ke)將其納入職(zhi)工(gong)(gong)福(fu)利(li)(li)費管理范(fan)疇，并(bing)依照(zhao)稅收規(gui)定(ding)扣(kou)除。

　　⒍問：企業內設職(zhi)工(gong)食堂、職(zhi)工(gong)浴室、醫務(wu)所(suo)等集體福(fu)利部門所(suo)使用的固定(ding)資產，如(ru)何稅(shui)務(wu)處理？

　　答：根據《企業所得稅法》及其實施條例、《國家稅務總局關于企業工資薪金及職工福利費扣除問題的通知》（國稅函〔2009〕3號）規定，尚未實行分離辦社會職能的企業，其內設福利部門，包括職工食堂、職工浴室、醫務所等集體福利部門，所使用的設備、設施等固定資產按照稅收規定計提的折舊費，屬于職工福利費支出，應按照職工福利費的有關規定計算扣除。