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问题
公司交社保不发工资,账务怎么处理
释义
法律分析:单位部分计入“管理费用--社会保险” 个人部分计入“管理费用--福利费”。
法律依据:《中华人民共和国企业所得税法实施条例》 第三十五条 企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金,准予扣除。
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controversy over infringement upon a citizen's right to name
controversy over infringement upon a citizen's right to portrait
controversy over infringement upon a legal person's right of honor
controversy over infringement upon a legal person's right to name
controversy over infringement upon a legal person's right to reputation
controversy over infringement upon the right of discovery
controversy over infringement upon the right of invention
controversy over infringement upon the right to name of a private partnership
controversy over infringement upon the right to name of a self-employed business household
controversy over injuries caused by a person of no civil disposition capacity
controversy over injuries caused by improper necessity
controversy over injuries caused by workers and staff members of enterprises or institutions
controversy over injuries caused in unjust enrichment
controversy over injuries inflicted upon others by a person with qualified civil capacity
controversy over injury and damage caused by unjustified self-defense
controversy over invasion of a citizen's right to reputation
controversy over joint and cooperative management
controversy over land ownership
controversy over licensed exploitation of patents
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controversy over maintenance
controversy over maritime tort
controversy over mechanical and electrical equipment
controversy over modification of a will
controversy over mountain forest
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更新时间:2026/6/21 23:45:40