根據《中華人民(min)共和國企業所(suo)得稅法(fa)》及(ji)其實施條例（以下簡(jian)稱“稅法(fa)”）相關規定，國家(jia)稅務總局發布了《關于企業(ye)工資薪金和職(zhi)工福利費等支出稅前扣(kou)除(chu)問題的公告》（以(yi)下簡稱“公告”），對(dui)企業(ye)工(gong)資(zi)薪(xin)金(jin)和福利費等支出稅前(qian)扣除問題進行了明確。為便(bian)于理解和執行，現對(dui)公告內容解讀如下：

　　一、企業(ye)哪(na)些福利(li)性補貼可以作(zuo)為工資(zi)薪金支出在稅(shui)前扣除？

　　《國家稅(shui)務總局關于企(qi)業(ye)(ye)工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)及職工(gong)(gong)福利費(fei)扣除問題的通知》（國稅(shui)函〔2009〕3號）第(di)一條明確(que)了(le)稅(shui)法第(di)三十(shi)四(si)條規定(ding)(ding)(ding)的“合(he)理工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)”的確(que)認條件，第(di)三條規定(ding)(ding)(ding)了(le)職工(gong)(gong)福利費(fei)的范圍。企(qi)業(ye)(ye)的福利性補貼，如果列入企(qi)業(ye)(ye)員工(gong)(gong)工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)制度(du)、固定(ding)(ding)(ding)與工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)一起發放，且(qie)符(fu)合(he)國稅(shui)函〔2009〕3號文(wen)件第(di)一條關于工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)的規定(ding)(ding)(ding)，可作為工(gong)(gong)資薪(xin)(xin)(xin)金(jin)(jin)支出，按(an)規定(ding)(ding)(ding)在稅(shui)前扣除。

　　二、企業年度(du)匯算清繳結束前支付的匯繳年度(du)工資薪金(jin)如何在稅前扣除？

　　考慮到(dao)很多(duo)企(qi)業(ye)(ye)(ye)(ye)12月份的(de)(de)工(gong)資(zi)薪(xin)金(jin)都是在當(dang)年(nian)(nian)預(yu)提出來，次年(nian)(nian)1月份發(fa)放，如果嚴格要(yao)求企(qi)業(ye)(ye)(ye)(ye)在每(mei)一(yi)納稅(shui)(shui)年(nian)(nian)度結束前支付的(de)(de)工(gong)資(zi)薪(xin)金(jin)才能(neng)計入本年(nian)(nian)度，則企(qi)業(ye)(ye)(ye)(ye)每(mei)年(nian)(nian)都需要(yao)對(dui)此(ci)進行納稅(shui)(shui)調整，不僅增加了納稅(shui)(shui)人的(de)(de)稅(shui)(shui)法遵從成本，加大(da)了稅(shui)(shui)收管理負擔，也(ye)不符(fu)合權責發(fa)生(sheng)制原則。因此(ci)，企(qi)業(ye)(ye)(ye)(ye)在年(nian)(nian)度匯算(suan)清繳(jiao)(jiao)結束前向(xiang)員工(gong)實際支付的(de)(de)已(yi)預(yu)提匯繳(jiao)(jiao)年(nian)(nian)度工(gong)資(zi)薪(xin)金(jin)，準予在匯繳(jiao)(jiao)年(nian)(nian)度企(qi)業(ye)(ye)(ye)(ye)所得稅(shui)(shui)前扣除。

　　三、企業接受(shou)外部勞務派遣用工支出如何在稅前扣(kou)除？

　　企(qi)業(ye)接受外部勞務(wu)派(pai)遣(qian)用(yong)工(gong)(gong)的費用(yong)，一(yi)般可區(qu)分為支(zhi)(zhi)付(fu)給勞務(wu)派(pai)遣(qian)公(gong)司和直接支(zhi)(zhi)付(fu)給員(yuan)工(gong)(gong)個人(ren)兩種(zhong)情況處(chu)理。對于(yu)根據協議（合同(tong)(tong)）約定直接支(zhi)(zhi)付(fu)給勞務(wu)派(pai)遣(qian)公(gong)司的費用(yong)，企(qi)業(ye)應(ying)作為勞務(wu)費支(zhi)(zhi)出；對于(yu)直接支(zhi)(zhi)付(fu)給員(yuan)工(gong)(gong)個人(ren)的費用(yong)，應(ying)作為工(gong)(gong)資(zi)薪(xin)(xin)金(jin)支(zhi)(zhi)出和職工(gong)(gong)福(fu)利(li)費支(zhi)(zhi)出。屬于(yu)工(gong)(gong)資(zi)薪(xin)(xin)金(jin)支(zhi)(zhi)出的費用(yong)，準予計入(ru)企(qi)業(ye)工(gong)(gong)資(zi)薪(xin)(xin)金(jin)總額的基(ji)數，作為計算(suan)其(qi)他各項相關(guan)費用(yong)扣除的依據。《國家稅務(wu)總局關(guan)于(yu)企(qi)業(ye)所得(de)稅應(ying)納(na)稅所得(de)額若干(gan)稅務(wu)處(chu)理問題(ti)的公(gong)告》（2012年第15號）第一(yi)條關(guan)于(yu)企(qi)業(ye)接受外部勞務(wu)派(pai)遣(qian)用(yong)工(gong)(gong)的相關(guan)規定同(tong)(tong)時廢(fei)止。