雇用季节、临时、实习生,返聘离退休人员所如何在前扣除问题? episode artwork

EPISODE · Feb 1, 2020 · 1 MIN

雇用季节、临时、实习生,返聘离退休人员所如何在前扣除问题?

from 新手‖会计常见100问

雇用季节、临时、实习生,返聘离退休人员所实际发生的工资费用如何在所得税前扣除问题?税法规定可按照工资薪金项目据实扣除,对于临时季节性用工和劳务用工怎么区别是我们会计非常头痛的问题,这里给大家一个标准,那就是否是按照同工同酬来判断。《企业所得税法实施条例》第34条《关于企业所得税应纳税所得额若干税务处理问题的公告》(国家税务总局公告2012年第5号)第一条

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雇用季节、临时、实习生,返聘离退休人员所如何在前扣除问题?

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