問：單位支(zhi)付給臨時工的(de)報酬(chou)，如何(he)在所(suo)得稅稅前扣除？

　　答：根據《國家(jia)稅(shui)務總(zong)(zong)局關(guan)于(yu)(yu)企(qi)(qi)(qi)業(ye)(ye)所(suo)得稅(shui)應納(na)稅(shui)所(suo)得額若(ruo)干稅(shui)務處理(li)問題的(de)(de)公(gong)告(gao)》（國家(jia)稅(shui)務總(zong)(zong)局公(gong)告(gao)2012年第15號）的(de)(de)相(xiang)關(guan)規(gui)定：企(qi)(qi)(qi)業(ye)(ye)因雇用季節(jie)工(gong)(gong)(gong)、臨時工(gong)(gong)(gong)、實習(xi)生、返聘離退休人員以及接受外(wai)部勞(lao)務派遣(qian)用工(gong)(gong)(gong)所(suo)實際(ji)發生的(de)(de)費用，應區分(fen)為工(gong)(gong)(gong)資(zi)薪金支(zhi)出(chu)和職工(gong)(gong)(gong)福利費支(zhi)出(chu)，并(bing)按《企(qi)(qi)(qi)業(ye)(ye)所(suo)得稅(shui)法》規(gui)定在企(qi)(qi)(qi)業(ye)(ye)所(suo)得稅(shui)前扣除。其(qi)中屬于(yu)(yu)工(gong)(gong)(gong)資(zi)薪金支(zhi)出(chu)的(de)(de)，準予計入企(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)薪金總(zong)(zong)額的(de)(de)基(ji)數，作為計算其(qi)他各(ge)項相(xiang)關(guan)費用扣除的(de)(de)依據。

　　如屬于臨時提供勞務取得(de)的報酬(chou)，個(ge)人應按相關(guan)規定繳稅并代(dai)開發(fa)票，單位可憑發(fa)票在企業所得(de)稅稅前扣除。