新的《企业会计准则》、《企业财务通则》、《企业所得税法》均有关于职工薪酬的规定,正确理解、分析、协调其中的差异,对于企业日常运营会产生积极的影响。1、工资薪金方面,由于税法不再明确规定税前扣除标准,因此对大多数企业而言,工资薪金的会计处理与税务处理将不再产生差异。但是,对实行工效挂钩的企业而言,如果主管税务机关 The new Accounting Standards for Business Enterprises, the General Rules for Corporate Finance and the Enterprise Income Tax Law all stipulate the remuneration for employees. Correctly understanding, analyzing and coordinating the differences will have a positive impact on the daily operation of the Company. In terms of wages and salaries, as the tax law no longer explicitly stipulates the pre-tax deduction standard, the difference between the accounting treatment and the tax treatment of wages and salaries will not be different for most enterprises. However, for enterprises that implement work-related effects, they should be in charge of the tax authorities