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计提的工资薪金,是不是一定允许税前扣除了?

<p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">计提的工资薪金,是不是一定允许税前扣除了?</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">不是的。四个条件必须同时具备才可以税前扣除:</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">1、实际发生;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">2、合理的工资薪金;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">3、汇缴之前必须支付了的;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">4、遵循相关性原则,比如与任职有关。</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">参考一:《中华人民共和国企业所得税法实施条例》第三十四条规定:企业发生的合理的工资、薪金支出,准予扣除。</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">参考二:</span><span style="font-size: 16px; letter-spacing: 0.544px;">《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》(国税函〔2009〕3号)规定:《实施条例》第三十四条所称的“合理工资薪金”,是指企业按照股东大会、董事会、薪酬委员会或相关管理机构制订的工资薪金制度规定实际发放给员工的工资薪金。税务机关在对工资薪金进行合理性确认时,可按以下原则掌握:</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">1. 企业制订了较为规范的员工工资薪金制度;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">2. 企业所制订的工资薪金制度符合行业及地区水平;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">3. 企业在一定时期所发放的工资薪金是相对固定的,工资薪金的调整是有序进行的;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">4. 企业对实际发放的工资薪金,已依法履行了代扣代缴个人所得税义务;</span></p><p style="margin-top: 20px; margin-bottom: 20px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system-font, BlinkMacSystemFont, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; vertical-align: inherit; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;">5.有关工资薪金的安排,不以减少或逃避税款为目的。</span></p><p><br/></p>
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