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工资条上可以加企业成本吗 -法律知识
释义
法律分析:
不可以。工资条的内容包括:职工的工号、姓名;基本工资、职务工资、福利津贴、加班费;社保缴纳的费用、住房公积金费用、个人所得税、其他扣款。直接参与生产的员工工资是需要记入成本入账的.管理人员工资则需要记入相应的费用科目。
法律依据:
《中华人民共和国企业所得税法》 第八条 企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。
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更新时间:2025/4/21 19:00:08