计税工资
计税工资
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上述奖金不计入计税工资总额。
Bonus aforesaid shall not be counted into salary amount after taxation .
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计税工资标准按现行税收规定执行。
Standard of salary after taxation shall be implemented in accordance with current tax regulations .
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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 .