一、工資薪金

　　工資薪金支出稅前扣除的原則

　　新《企(qi)業(ye)所得稅(shui)法(fa)》取消了(le)(le)計稅(shui)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)制(zhi)(zhi)度(du)，因(yin)而有(you)很(hen)多人(ren)認為企(qi)業(ye)所發(fa)生的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金支(zhi)出都可以(yi)稅(shui)前扣除(chu)，甚(shen)至將一(yi)些(xie)非工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金性支(zhi)出也作(zuo)為工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金支(zhi)出進行(xing)稅(shui)前扣除(chu)。實(shi)際上，如(ru)此處理(li)的(de)(de)涉稅(shui)風險是非常大的(de)(de)。新《企(qi)業(ye)所得稅(shui)》法(fa)雖然取消了(le)(le)計稅(shui)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)制(zhi)(zhi)度(du)，但這并(bing)不意(yi)味著企(qi)業(ye)所發(fa)生的(de)(de)所有(you)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金都可以(yi)稅(shui)前扣除(chu)。稅(shui)法(fa)允許稅(shui)前扣除(chu)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金支(zhi)出必須以(yi)合(he)理(li)為限(xian)度(du)。所謂合(he)理(li)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金，是指企(qi)業(ye)按照股東大會、董(dong)事會、薪(xin)(xin)酬委員(yuan)會或相關管理(li)機構制(zhi)(zhi)定的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金制(zhi)(zhi)度(du)規定實(shi)際發(fa)放給員(yuan)工(gong)(gong)(gong)(gong)(gong)的(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金。在對工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)薪(xin)(xin)金進行(xing)合(he)理(li)性確認時，可按以(yi)下原則掌握：

　　1．企業制定了較為(wei)規范的員工(gong)工(gong)資薪金制度。

　　2．企業所(suo)制定(ding)的工資薪金制度符(fu)合行業及地(di)區水平。

　　3．企業在一定(ding)時期(qi)所發放(fang)的工(gong)資薪金(jin)是(shi)相對固定(ding)的，工(gong)資薪金(jin)的調整是(shi)有序進行的。

　　4．企業對(dui)實際發放的工資薪(xin)金，已(yi)依法履行(xing)了代扣代繳個人所(suo)得稅義務。

　　5．有關工資薪金的安排，不以減少或逃避稅款為目的。

　　應當準確把握工資薪金總額的內涵

　　企(qi)業(ye)(ye)(ye)必須正(zheng)確把握工(gong)(gong)(gong)資(zi)薪(xin)(xin)(xin)金(jin)總(zong)(zong)額(e)(e)的內涵，因(yin)為這直接關系(xi)到(dao)職(zhi)工(gong)(gong)(gong)教(jiao)育(yu)(yu)經(jing)費(fei)、工(gong)(gong)(gong)會經(jing)費(fei)以及職(zhi)工(gong)(gong)(gong)教(jiao)育(yu)(yu)經(jing)費(fei)稅(shui)(shui)前扣(kou)除(chu)的限額(e)(e)。按照稅(shui)(shui)法的規(gui)定(ding)，工(gong)(gong)(gong)資(zi)薪(xin)(xin)(xin)金(jin)總(zong)(zong)額(e)(e)，是(shi)指企(qi)業(ye)(ye)(ye)按照規(gui)定(ding)實際(ji)發放的工(gong)(gong)(gong)資(zi)薪(xin)(xin)(xin)金(jin)總(zong)(zong)和，不包括企(qi)業(ye)(ye)(ye)的職(zhi)工(gong)(gong)(gong)福利費(fei)、職(zhi)工(gong)(gong)(gong)教(jiao)育(yu)(yu)經(jing)費(fei)、工(gong)(gong)(gong)會經(jing)費(fei)以及養老保(bao)(bao)險(xian)(xian)費(fei)、醫療保(bao)(bao)險(xian)(xian)費(fei)、失業(ye)(ye)(ye)保(bao)(bao)險(xian)(xian)費(fei)、工(gong)(gong)(gong)傷(shang)保(bao)(bao)險(xian)(xian)費(fei)、生(sheng)育(yu)(yu)保(bao)(bao)險(xian)(xian)費(fei)等社會保(bao)(bao)險(xian)(xian)費(fei)和住(zhu)房公積金(jin)。屬于(yu)國(guo)有性(xing)質的企(qi)業(ye)(ye)(ye)，其工(gong)(gong)(gong)資(zi)薪(xin)(xin)(xin)金(jin)，不得(de)超(chao)過政(zheng)府有關部門給(gei)予的限定(ding)數額(e)(e)；超(chao)過部分，不得(de)計入企(qi)業(ye)(ye)(ye)工(gong)(gong)(gong)資(zi)薪(xin)(xin)(xin)金(jin)總(zong)(zong)額(e)(e)，也不得(de)在計算(suan)企(qi)業(ye)(ye)(ye)應納稅(shui)(shui)所得(de)額(e)(e)時扣(kou)除(chu)。

　　跨年度工資薪金如何扣除需向主管稅務機關咨詢

　　雖然新《企(qi)業所(suo)得(de)稅法》已(yi)經明確(que)(que)規定企(qi)業實際發生(sheng)的(de)合理的(de)工(gong)(gong)資(zi)薪金支(zhi)(zhi)(zhi)出(chu)可以稅前扣除(chu)，但對于(yu)跨年(nian)(nian)(nian)度(du)(du)支(zhi)(zhi)(zhi)付(fu)的(de)工(gong)(gong)資(zi)薪金即本(ben)年(nian)(nian)(nian)支(zhi)(zhi)(zhi)付(fu)的(de)上(shang)年(nian)(nian)(nian)度(du)(du)的(de)工(gong)(gong)資(zi)薪金在(zai)何年(nian)(nian)(nian)扣除(chu)卻存在(zai)兩種不(bu)同(tong)的(de)觀(guan)點：一種觀(guan)點認(ren)(ren)為(wei)(wei)，從權責發生(sheng)制的(de)角(jiao)度(du)(du)考(kao)慮，本(ben)年(nian)(nian)(nian)支(zhi)(zhi)(zhi)付(fu)的(de)上(shang)年(nian)(nian)(nian)度(du)(du)的(de)工(gong)(gong)資(zi)應(ying)當作(zuo)為(wei)(wei)上(shang)年(nian)(nian)(nian)度(du)(du)的(de)費用(yong)在(zai)對上(shang)年(nian)(nian)(nian)度(du)(du)企(qi)業所(suo)得(de)稅進行匯算清繳(jiao)時(shi)稅前扣除(chu)；另一種觀(guan)點則認(ren)(ren)為(wei)(wei)本(ben)年(nian)(nian)(nian)支(zhi)(zhi)(zhi)付(fu)的(de)工(gong)(gong)資(zi)仍然屬(shu)于(yu)本(ben)年(nian)(nian)(nian)度(du)(du)的(de)費用(yong)支(zhi)(zhi)(zhi)出(chu)項目，理當在(zai)進行本(ben)年(nian)(nian)(nian)度(du)(du)企(qi)業所(suo)得(de)稅匯算清繳(jiao)時(shi)進行稅前扣除(chu)。這兩種規定都可以找到法律(lv)依據。因而，究竟應(ying)當如何進行稅前扣除(chu)，納稅人(ren)應(ying)當與主管稅務(wu)機關(guan)聯系(xi)，在(zai)得(de)到明確(que)(que)的(de)答復后再(zai)進行所(suo)得(de)稅處理。

　　二、福利及教育經費