文档介绍：企业所得税扣除项目,一,工资及“三费”原内资•企业所得税暂行条例?第六条第二项纳税人支付给职工的工资~按照计税工资扣除。计税工资的具体标准~在财政部规定的范围内~由省、自治区、直辖市人民政府规定~报财政部备案。财政部国家税务总局•关于调整企业所得税工资支出税前扣除政策的通知?,财税[2006]126号,自2006年7月1日起~将企业工资支出的税前扣除限额调整为人均每月1600元。企业实际发放的工资额在上述扣除限额以内的部分~允许在企业所得税税前据实扣除,超过上述扣除限额的部分~不得扣除。•外商投资企业和外国企业所得税法实施细则?第二十四条企业支付给职工的工资和福利费~应当报送其支付标准和所依据的文件及有关资料~经当地税务机关审核同意后~准予列支。企业不得列支其在中国境内工作的职工的境外社会保险费。•中华人民共和国企业所得税法实施条例?第三十四条企业发生的合理的工资薪金支出~准予扣除。国税函„2009?3号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。工资薪金合理性确认原则:,therealimplementationofthe"quasi,,"requirement,carryforwardthespiritofanail,andthecorrectivemeasuresTheimplementationofthenerveendings,donotlettherectificationisnotinplace,nottoretreat,,againstfourwinds,thecouragetofacethecontradictions,goodatsolvingthechronicills,daretobreaktheoutdatedcustomsandbadhabitsHenshaunhealthytendencies,trees,,inordertoestablishanewsystemtopromotethenormalizationofstylebuilding,long-term,,worktogether,topromotetheactivitiesandtheworkofproductionsafetywithbothhands,twopromotion,,rectificationoftheoverallobjectivesandspecificobjectives:(a)theoverallpatharoundthe"fourfocus",carriedouttheoutstandingproblemsofthespecialrectification,mitteecleartherectificationtask,effectivelycurbthe"fourwinds",:focusonthepeople,thepeople,convenience,andresolutelycurbthebureaucraticstyleofwork;lookingtostimulategrassrootsvitality,resolutelycurbtheWenshansea;focusonthecadreshonest,cleangovernment,politics,upiedofficespace,Gongjusiyong,publicfunds,extravaganceofthewind;focusonestablishacorrectviewofachievements,theconceptofpower,andreso