新职工薪酬准则规范了企业各种形式的劳动报酬的会计处理。新企业所得税法及实施条例对企业所得税税前人工成本的扣除作了详尽的规定。本文主要从货币性薪酬、非货币性薪酬和辞退福利方面对职工薪酬准则与税法的差异进行比较分析,并建议对职工工资薪金的税前扣除作出明确可行的规范。 The new staff remuneration standard regulates the accounting treatment of various forms of remuneration of enterprises. New Enterprise Income Tax Law and the implementation of the provisions of the corporate income tax pre-tax labor costs deducted detailed provisions. This paper mainly analyzes the differences between the staff salary guidelines and the tax laws from the monetary compensation, the non-monetary compensation and the dismiss welfare. It also suggests that the salary deduction of employees should be made clear and feasible.