某公司最近准备与几名职工解除劳动合同,并支付职工一笔退职费。不知道这种退职费能不能在企业所得税税前成本列支?如果能够列支,又该怎么列支?根据《国家税务总局关于企业支付给职工的一次性补偿金在企业所得税税前扣除问题的批复》(国税函[2001]918号)的规定:企业对已达一定 A company recently prepared to terminate the labor contract with several workers, and pay workers a payroll. Do not know if this kind of pay can be deducted before the enterprise income tax cost? If you can pay, how should be included? According to the “State Administration of Taxation on enterprises to pay one-time compensation in the enterprise income tax deduction Reply ”(Guoshuihan [2001] No. 918): the enterprise has reached a certain amount