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工资薪金是企业成本的重要组成部分,也是企业所得税税前扣除的重要项目。准确界定其税前扣除的范围和内容,并采取措施强化管理,对实施新的企业所得税税制,确保国家财政收入,维护企业自身经济利益具有重要意义。
Wages and salaries are an important part of corporate costs and also an important part of corporate income tax deductions. Accurately define the scope and content of its pre-tax deduction, and take measures to strengthen management, the implementation of the new corporate income tax system to ensure that the state revenue, safeguarding the economic interests of their own enterprises of great significance.