浅谈所得税类税法中工资薪金规定的完善——基于企业会计准则“职工薪酬”与税法“工资薪金”的辨析

Discussion on Perfecting the Wage Income Tax Assessment under the Tax Law

我国新颁布的会计准则中规范了企业职工薪酬的会计处理办法并披露了相关信息。在与税法中工资薪金的概念进行比较分析的基础上,对我国税法中有关工资薪金的改革目标和方向提出了几点个人建议,以尽量缩小税法与会计的差异。

The new accounting standards promulgated by the Chinese enterprises standardize the accounting treatment of employee's salaries and disclose the related information. The author described the concept of wages and salaries tax by comparative analysis, and thus made a number of proposals of the tax reform objectives and direction about our wages.