在税收征管工作中,我们经常发现一些个人独资企业与个人合伙企业根据《企业所得税暂行条例》等的规定,以计税工资总额或者实际发放的工资总额为依据,分别按照14%、2%和1.5%的比例计提职工福利费、工会经费以及职工教育经费。不仅如此,有些税务稽查人员在对个人独资企业与个人合伙企业 In the course of tax collection and administration, we often find that some individual proprietorships and individual partnerships rely on the provisions of the “Provisional Regulations on Enterprise Income Taxes,” on the basis of the total amount of tax paid or the actual amount of paid wages, in the order of 14%, 2% and 1.5% of the proportion of staff welfare expenses, union funds and staff education funding. Not only that, some tax inspectors in the individual-owned enterprises and individual partnerships