解套
发表于 2009-12-8 13:05
<span class="Apple-style-span" style="font-family: 新宋体; font-size: 12px; "><table cellspacing="0" cellpadding="0" width="98%" border="0" style="font-size: 12px; margin-top: 8px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-right-color: rgb(216, 216, 216); border-right-width: 1px; border-right-style: solid; border-top-color: rgb(216, 216, 216); border-top-width: 1px; border-top-style: solid; border-left-color: rgb(216, 216, 216); border-left-width: 1px; border-left-style: solid; border-bottom-color: rgb(216, 216, 216); border-bottom-width: 1px; border-bottom-style: solid; "><tbody style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><td class="ariticleyinti" align="center" colspan="2" style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 10px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-weight: bold; color: rgb(0, 51, 102); "><br></td></tr><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "></tr><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><td class="ariticleyinti" align="center" colspan="2" style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 10px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; font-weight: bold; color: rgb(0, 51, 102); "></td></tr><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><td class="left" align="middle" colspan="2" height="28" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 8px; "><br></td></tr><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><td valign="center" align="right" colspan="2" height="15" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><table cellspacing="0" cellpadding="0" width="97%" align="center" border="0" style="font-size: 12px; margin-top: 8px; margin-right: 0px; margin-bottom: 8px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-top-color: rgb(204, 204, 204); border-top-width: 1px; border-top-style: dashed; border-bottom-color: rgb(204, 204, 204); border-bottom-width: 1px; border-bottom-style: dashed; "><tbody style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><tr style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><td class="ArticleContent" id="fontzoom" valign="top" align="left" height="600" style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 8px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; color: rgb(26, 28, 29); line-height: 28px; "><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; text-align: center; "><img alt="" src="http://www.ceweekly.cn/upfiles/magazine/200912/2009120717200573988.jpg" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "></p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 《中国经济周刊》记者 王红茹 实习生 张嘉佳/<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">北京<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>报道</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 沉寂了许久的<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">个人所得税<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>再掀波澜。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 近日，财政部发布了《关于企业加强<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">职工福利<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>费财务管理的通知》（下称《通知》），重新界定了企业职工<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">福利费<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>用的范畴，规定将交通、住房、通讯等补贴纳入工资总额管理，须缴纳个人所得税。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 消息刚出，旋即引起不小的震动。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 财政部发布的新规到底影响到了谁？又将在多大程度上影响中低收入者的实际收入水平？</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><b style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “新规只为规范企业财务，并非针对个人”</b></p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 当财政部的《通知》一经发布，网民便“奇文妙贴”迭出：你的“工资”再次“被增长”了；最妙的“结果”是——统计局的“数字”更“准确”了；最惨的“后果”是——你的工资越来越“少”，“腰包”越来越瘪了。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “为什么财政部的文件一出来大家就会联想到个人所得税。其实财政部的文件并不是针对个人所得税的，是针对企业财务管理的，文件提出福利费要纳入工资总额进行管理，这是一个财务的处理方式，至于要不要交个人所得税，怎么交个人所得税，还要看<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">国家税务总局<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>的相关规定。”中国社会科学院财贸所研究员张斌接受《中国经济周刊》采访时表示。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 其实，国家税务总局在今年9月份就已经出台了一份《关于2009年度税收自查有关政策问题函》，将交通补贴、通讯费补贴等都纳入了个人薪金范围。在交通补贴的个税征收上，文件规定，在扣除一定标准的公务费用后，按照“工资、薪金”所得项目计征个人所得税。如当地政府未制定公务费用扣除标准，按交通补贴全额的30%作为个人收入扣缴个人所得税。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 在通讯补贴的个税征收上，文件规定，企业向职工发放的通讯补贴，扣除一定标准的公务费用后，按照“工资、薪金”所得项目计征个人所得税。如当地政府未制定公务费用扣除标准，按通讯补贴全额的20%作为个人收入扣缴个人所得税。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 当时的这份文件被认为是针对大企业个人所得税征收所做的调整。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 目前财政部的这份《通知》，涵盖了所有类型的企业。由于财政部和国税总局的两个文件不到两个月先后出台，将福利补贴征收个人所得税在政策层面也就更加“名正言顺”。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “从纳税的角度来看，我国税法早就有要求将个人的福利费纳入税基里征税的相关规定，现在只是重申，并非有提高个税的目的。这个《通知》只是规范了企业的财务管理。” 张斌说。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 目前，财政部和国税总局在对福利费征收个人所得税方面的意见已经达成一致，但是由于具体征收方式到底是纳入工资总额，按照个税九级<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">超额累进税率<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>进行征收，还是按照上述《关于2009年度税收自查有关政策问题函》中规定的方法征收，以及什么时候开始进行征税，在财政部的《通知》出台后，国家税务总局并没有文件出台，使得企业在具体操作中无所适从。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><b style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “财税两部门应尽快统一标准”</b></p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “我们在实际工作中感觉到，国税总局的税法规定是这样的，财政部规定又是那样的，而会计方面的规定跟财政、税务的规定又不一样，所以造成了缴纳税费的时候按这个文件执行，而工资管理那部分，可以按那个文件执行。我们也感觉有点乱。”北京某企业财务部主管李先生说。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 2008年3月1日起施行的《<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">中华人民共和国个人所得税法实施条例<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>》第八条第一款关于“工资、薪金所得”指出，个人因任职或者受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得，规定要缴纳个税。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 但是，在“工资薪金总额”的界定上，国税函【2009】3号文却另有规定。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 国税总局今年1月4日出台的国税函【2009】3号文《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》中所称的“工资薪金总额”，是指企业按照本通知第一条规定实际发放的工资薪金总和，不包括企业的职工福利费、职工教育经费、工会经费以及养老保险费、医疗保险费、失业保险费、工伤保险费、生育保险费等社会保险费和住房公积金。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 李先生向记者解释：“国税函【2009】3号文实际上是把什么是工资，什么是福利费明确得很清楚，也就是说，各单位财务部门要对福利费专门设置账册，如果福利费超过工资总额的14%，就要交纳企业所得税。”</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 但是，关于个税的征收，由于目前相关的法规并没有完全理顺，这让企业的财务工作者很是头疼。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “在国税总局没有出台明确法规细则时，我觉得目前还应该以国税函【2009】3号文来理解工资薪金的扣除问题。至于什么时候开始征税，按什么方式纳税，到时再依据国家税务总局出台的新标准实施。” 张斌分析说。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><b style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “新规对低工资、高福利纠偏”</b></p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 有分析认为，财政部的《通知》有利于抑制垄断企业员工过高的<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">灰色收入<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 对此，<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">财政部财政科学研究所<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>副所长刘尚希表示赞成，“此次重申补贴费用纳入工资总额，是对福利较多的企业做出的一个正确规划，尤其是对国企以及那些职工福利较多的企业。目前，这些企业或多或少存在着工资少发、福利多发的情况。如果从税法上不明确，对其他中低收入群体会造成不公平。”</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 刘尚希还表示，目前我国个税征收实行的是九级超额累进税率，由于收入类别不同，依据税率也不尽相同，舆论认为加大了税率，其实是一个误解。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 尽管如专家所说福利费入税主要是针对大企业的高福利，但是因为企业中有相当大比例的国企与民企的职工福利并不高，如果将这部分企业职工也算入，其收入必然降低。这无异于在原本收入不高的这部分人身上又“扒了一层皮”。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 一方面是国家文件规定“补贴”必须纳入工资总额面临被征税，另一方面是增长过慢的个税<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">起征点<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>，如何平衡两者的关系？</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> “进一步提高个税起征点，从2000元上调到3000元，就能解决这个问题。只有进一步提高个税起征点，在实施福利费计入工资总额时，才能使高收入人群的收入水平受到抑制，同时又可以避免中低收入者实际收入水平下降。”一位不愿意透露姓名的专家对《中国经济周刊》分析说。</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "><b style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 福利费纳入工资总额，你要缴多少税？</b></p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 如果一名企业职工的月工资收入是3500元，交通、通讯两项福利费按每月800元计算，在福利费没有计入工资总额之前的月工资收入为3375元（免掉2000元起征点，按10%税率、<zmkey class="zoomino-searchword" style="font-size: 12px; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; border-bottom-width: 2px !important; border-bottom-style: dotted !important; border-bottom-color: rgb(255, 108, 0) !important; cursor: pointer !important; float: none !important; font-weight: bold !important; ">速算扣除数<span class="zoominoBgImage" style="font-size: 12px !important; margin-top: 0px; margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 12px !important; background-image: url(http://static.zoomino.cn/static-ox/images/z-keyword.gif) !important; background-repeat: no-repeat !important; background-attachment: initial !important; -webkit-background-clip: initial !important; -webkit-background-origin: initial !important; background-color: initial !important; display: inline !important; line-height: 12px !important; background-position: 0% 0%; "></span></zmkey>25元计算，扣个税125元），再加上800元，每月净收入4175元；</p><p style="font-size: 14px; margin-top: 0px; margin-right: 0px; margin-bottom: 15px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; "> 如果将每月800元的交通、通讯福利费纳入工资总额，总工资为4300元，免掉2000元起征点，余下的2300元按税率15%、速算扣除数125元计算，需扣掉220元，这时员工月工资净收入4080元。前后月相差95元，全年相差1140元。</p></td></tr></tbody></table></td></tr></tbody></table></span>
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