企业为个人支付的个人所得税可否在企业所得税前扣除？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	企业为个人支付的个人所得税可否在企业所得税前扣除？
释义	企业为个人支付的个人所得税可否在企业所得税前扣除？不得在企业所得税前扣除。公司代付的个人所得税视为与公司生产经营无关的费用，不得在公司的企业所得税税前扣除。根据国家税务总局公告2011年第28号《关于雇主为雇员承担全年一次性奖金部分税款有关个人所得税计算方法问题的公告》第四条规定，雇主为雇员负担的个人所得税款，应属于个人工资薪金的一部分。凡单独作为企业管理费列支的，在计算企业所得税时不得税前扣除。这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
随便看	菜刀算不算管制刀具？菜刀属于管制刀具吗菜刀属于管制刀具吗? 可以寄菜刀吗菜刀属于管制刀具吗? 菜刀属于管制刀具吗? 菜刀属不属于管制刀具家用菜刀是不是管制刀具菜刀属于管制刀具吗? 菜刀属于管制刀具吗? 菜刀是否属于管制刀具菜刀属不属于管制刀具请问可以寄菜刀吗？菜刀属于管制刀具吗 2023菜刀是否属于管制刀具火车上带菜刀怎么处理菜刀是否属于管制刀具？菜刀是不是管制刀具 -法律知识菜刀属于管制刀具吗？菜刀属于管制刀具吗 -法律知识家用菜刀是不是管制刀具 pos机是否有年费？费率最低的pos机单网资质和双网资质什么差别？ pos机是否有年费？ system of socialist laws system of sole-judge proceedings system of special recognition system of special responsibility for each person system of statistical report system of supervision over administration system of supervision over withdrawal of cases system of suspended pronouncement of sentence system of suspended prosecution system of suspension in combat situation system of taking turns system of tax division between central and local governments system of the board of directors system of the congress of staff and workers system of the court of second instance being the final instance system of the economic responsibilities of enterprise system of the economic responsibilities within an enterprise system of the law of reform through labor system of the third instance as the final system of three councillors of state and nine cabinet ministers in the Qin and Han dynasties. 剥削制度薄惩薄利雹害保险雹灾

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