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工资薪金的账载金额包括补提工资吗
释义
法律客观:
《中华人民共和国企业所得税法实施条例》
第三十四条
企业发生的合理的工资薪金支出,准予扣除。前款所称工资薪金,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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place where an agreement is signed
place where an exposed criminal case has occurred
place where a thing is situated
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place where delivery of goods is taken
place where payment is to be made
place where products are delivered
place where products are dispatched
place where property targeted for execution is situated
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place where the aircraft first landed
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place where the business office of the principal is situated
place where the detainable property is situated
place where the goods are delivered
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place where the lender's business office is situated
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place where the means of communication was registered
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