职工福利费 meaning in English
employee services and benefits
employee welfare costs
Examples
- According to the regulation of law of enterprise income tax , when average company is deducted before the duty in computational salary expenses and worker welfare funds , execute plan duty salary to make
根据企业所得税法的规定，一般企业在计算工资费用及职工福利费的税前扣除时，实行计税工资制。 - The old income tax regulations provided that the payments for staff welfare expenses , trade union operating contributions , and staff education were set at 14 $ , 2 % and 1 . 5 % on the total amount of gross wages and salaries
老税法规定，对企业的职工福利费、工会经费、职工教育经费支出分别按照计税工资总额的14 % 、 2 % 、 1 . 5 %计算扣除。 - According to the regulation of company treasurer system : if year worker welfare funds appears , overspend , namely year end deals with occurrence debit balance of welfare funds course , ought to fill raise cost , plan join overhead expenses course
根据企业会计制度的规定：假如年度职工福利费出现超支的，也就是年末应付福利费科目出现借方余额的，应当补提费用，计入治理费用科目。 - The worker welfare funds that carries to filling , ought to the regulation according to tax law , with normal plan the worker welfare funds that carry together , computational allow deducts cost specified amount to spend , undertake to spending charge above quota pay taxes is adjusted , pay enterprise income tax
对于补提的职工福利费，应当根据税法的规定，与正常计提的职工福利费一起，计算准予扣除费用额度，并对于超额度费用进行纳税调整，交纳企业所得税。 - The implementation regulations provide that the deduction for staff welfare expenses , trade union operating contributions , and staff education expenses shall not exceeding 14 % , 2 % and 2 . 5 % on the total amount of wages and salaries respectively , except that there are different provisions made by the ministry of finance and the state administration of taxation
实施条例继续维持了职工福利费和工会经费的扣除标准，但由于计税工资已经放开，实施条例将"计税工资总额"调整为"工资薪金总额" ，扣除额也就相应提高。