质疑企业工资所得税税前扣除办法

A Query about the Wages Deduction before Taxation

当前我国企业所得税税前扣除方法有工效挂钩、定额计税工资两种,文章分析了这两种方法的弊端,提出了改进意见。

The wages deduction before taxation in our country has two patterns, One is that wages should be paid according to economic benefit, the other is the quota taxation wages, this article analyses the disadvantages of these two patterns and makes an improvement.