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实行工资总额同税(除所得税之外,下同)利(实现利润)总额挂钩的企业,期末效益工资的计算比较复杂,因为这时的“利润”是尚未列支效益工资的“毛利润额”,“利润总额”的确定有待于效益工资的确定,而效益工资又要根据利润总额来计算。如果采用下面的公式,便可一次准确计算出税、利增(减)时应增(减)的工资额: x=nB(y-A)/nB+A 式中:x代表应增(减)的工资额,n代表税利增(减)比例同工资增(减)比例的系数,B代表工资基数,y代表实现的税金和毛利润额之和,A代表税利基数之和。
In the case of a company that applies a combination of gross payroll (excluding income tax, the same below) profits (realization of profits), the calculation of benefit pay at the end of the period is more complex, because the “profit” at this time is the “gross profit amount” that has not listed the benefit pay. “The determination of ”total profits" is subject to the determination of effective wages, which are calculated on the basis of total profits. If the following formula is used, the amount of salary that should be increased (decreased) at the same time as taxation and gain (subtraction) can be accurately calculated: x=nB(yA)/nB+A Where: x represents increase (decrease) The salary amount, n, represents the ratio of the ratio of tax increase (decrease) to salary increase (decrease), B represents the base salary, y represents the sum of realized tax and gross profit, and A represents the sum of tax base.