| 关于工资及三项经费计提与税前扣除的探讨 |
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| 引用本文： | 郭炳通.关于工资及三项经费计提与税前扣除的探讨[J].科技情报开发与经济,2007,17(10):125-126. |
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| 作者姓名： | 郭炳通 |
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| 作者单位： | 太原市饮食服务总公司,山西太原,030002 |
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| 摘 要： | 根据会计制度及税收法律、法规等规定,就三项经费的定义及比例与实际操作的不同进行了探讨,提出了合理的建议。
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| 关 键 词： | 工资 三项经费计提 税前扣除 |
| 文章编号： | 1005-6033（2007）10-0125-02 |
| 收稿时间： | 2007-01-05 |
| 修稿时间： | 2007年1月5日 |
Probe into the Salary, Withdrawal of Three Items of Funds and Pre-tax Deduction |
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| GUO Bing-tong.Probe into the Salary, Withdrawal of Three Items of Funds and Pre-tax Deduction[J].Sci-Tech Information Development & Economy,2007,17(10):125-126. |
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| Authors: | GUO Bing-tong |
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| Institution: | GUO Bing-tong |
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| Abstract: | According to the regulations of the accounting system, tax laws and rules, this paper probes into the definitions and proportions and the different practical operations, and advances some rational suggestions. |
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| Keywords: | salary withdrawal of three items of funds pre-tax deduction |
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