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這道題怎么做,具體寫(xiě)出來(lái)公式
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你好
企業(yè)發(fā)生的職工福利費(fèi)支出,不超過(guò)工資、薪金總額14%的部分準(zhǔn)予扣除。
工資32.5萬(wàn),福利費(fèi)5.62萬(wàn),工資14%=32.5萬(wàn)*14%=4.55萬(wàn)
納稅調(diào)增=5.62萬(wàn)—4.55萬(wàn)=1.07萬(wàn)
2022 12/03 14:24
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2022 12/03 14:25
為什么福利費(fèi)-4.55萬(wàn)呢?
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2022 12/03 14:31
你好,因?yàn)槎惙ㄔ试S扣除的限額是4.55萬(wàn)(工資的14%),而賬面發(fā)生額是5.62萬(wàn),超過(guò)稅法規(guī)定的限額,對(duì)超過(guò)的部分就需要做納稅調(diào)增處理啊?
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2022 12/03 14:39
福利費(fèi)允許扣除工資總額14%嗎
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2022 12/03 14:39
你好,限額14%以內(nèi)。
企業(yè)發(fā)生的職工福利費(fèi)支出,不超過(guò)工資、薪金總額14%的部分準(zhǔn)予扣除。
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