企业应付职工薪酬的核算工作关乎到企业与员工之间的合作关系是否能够良好维持,企业是否违法违规的问题。企业是否遵照法律规定,对职工的薪酬正确核算并进行支付,能够严重影响到职工对企业的归属感和工作积极性。而应付职工薪酬中的税款处理问题也是企业不得不重视的一个环节。本文就企业应付职工的薪酬核算问题和涉税处理问题进行了简要探讨分析。 Enterprises payroll payroll accounting work to the enterprise and the relationship between employees is able to maintain a good relationship between the business whether the violation of the issue. Whether the enterprise complies with the law and correctly calculates and pays the employees ’salaries can seriously affect the employees’ sense of belonging and enthusiasm for the enterprises. The tax payable in dealing with the issue of employees is also a business must pay attention to a link. In this paper, the enterprise payroll payroll problems and tax-related issues were briefly discussed and analyzed.