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问题
奖金计提工会经费吗?
释义
法律分析:
全年一次性奖金也是需要计提工会经费的。工会经费的计提基础是工资总额。
法律依据:
《中华人民共和国企业所得税法实施细则》 第三十四条 工资薪金,是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬,包括基本工资、奖金、津贴、补贴、年终加薪、加班工资,以及与员工任职或者受雇有关的其他支出。
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更新时间:2026/7/26 12:36:30