For employees' salary payable that expires more than 65,438+0 years after the accounting period in which employees provide services, the enterprise shall choose an appropriate discount rate, so that the discounted amount of employees' salary will be included in the relevant asset cost or current profit and loss; If there is little difference between the salary payable to employees and the discounted amount, it can also be included in the relevant asset cost or current profit and loss according to the undiscounted amount.
In terms of tax treatment, according to Article 34 of the Implementation Regulations, reasonable wages and salaries incurred by enterprises are allowed to be deducted. The salary of employees who produce products and provide services should be included in the product cost or deducted from the service cost before tax; Employees' salaries that should be borne by projects under construction and intangible assets are included in the cost of building fixed assets or intangible assets and deducted by stages after capitalization. Pay attention to the following points before tax deduction of wages and salaries:
First, the wages and salaries that are allowed to be deducted before tax belong to the actual amount of the current period, and only the wages and salaries that are accrued and payable have not been paid to the employees, so pre-tax deduction is not allowed.
Second, there is a "service or employment relationship" in wages, that is, a continuous service relationship. The main income or a large part of the income of the incumbent or employee who provides services comes from the enterprise where he works, and this part of income basically represents the labor of the service provider. The so-called continuous service does not exclude the use of temporary workers, who may be employed for seasonal business activities. Although the use of some temporary workers is one-off, from the overall needs of business activities, it is cyclical. The continuity of services should be enough to determine the hourly or piece-rate wages of workers, and should be enough to distinguish them from personal labor costs.
Third, all expenses related to employment, including all cash or non-cash remuneration.
Fourth, the salary should be reasonable. The labor remuneration paid for the position or employment relationship should be related to the labor paid, which is the main basis for judging the rationality of salary and treatment. In addition to receiving remuneration, employees may also hold shares in the enterprise, or even major shareholders of the enterprise. Therefore, it is necessary to distinguish between wages and salaries and dividend distribution, because dividend distribution is not necessarily deducted before tax. Especially in private enterprises or private holding companies, their owners distribute profits in disguise by paying high wages to themselves or their relatives in order to deduct more expenses before enterprise income tax. Unreasonable wages and salaries paid by enterprises to owners and their relatives should be presumed as dividend distribution.
The main measure to determine the rationality of wages is the market wage level. The specific analysis includes the following three factors: 1. Labor provided by employees, such as the nature of job responsibilities, working hours, work quality, quantity and complexity, working conditions, etc.; 2. Compared with other employees, such as the comparable salary in the general market, the relationship between employees and owners, the ability of employees, the living conditions of the specific business premises of the enterprise, the work experience and education level of employees, the profit level of employees' labor, and whether other employees can perform the same duties; 3. The distribution and ownership of investors, such as the company's past policies on dividends and wages, and the ratio of employees' wages to the shares held by employees.
The key points of these rationality analysis factors are: first, to prevent enterprise shareholders from distributing profits in the name of wages; The second is to prevent business operators from improperly paying high wages for themselves. For the former, the focus is on those who are both employees and major shareholders or relatives of major shareholders; For the latter, the focus is on the top managers of enterprises. The entrepreneurs in China now have their own characteristics. In foreign countries, entrepreneurs are generally the main shareholders of enterprises; In China, due to the high proportion of state-owned assets, entrepreneurs have little or no shares. So their main motivation is to fight for high wages for themselves. These wage levels sometimes even erode the rights and interests of other workers and business owners. This is an important feature of reasonable management of taxable wages in China.