预提汇缴年度年终奖在企业所得税汇算清缴前扣除吗

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预提汇缴年度年终奖在企业所得税汇算清缴前扣除吗 - 北京代理记账

预提汇缴年度年终奖在企业所得税汇算清缴前扣除吗

2021-04-01上一篇：企业财务管理创新模式与变革—2.企业财务管理面临的挑战与变革|下一篇：重磅通知：共享财税实务线上课免费学！

预提汇缴年度年终奖在企业所得税汇算清缴前扣除吗资讯第1张

【答案】

　　2016年度的年终奖，企业到2017年才发放，可以在2015年度的企业所得税汇算清缴前扣除吗？

【答案】

　　根据《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国家税务总局公告2015年第34号）第二条规定，企业在年度汇算清缴结束前向员工实际支付的已预提汇缴年度工资薪金，准予在汇缴年度按规定扣除。

　　因此，企业在年度汇算清缴结束前向员工实际支付的已预提汇缴年度工资薪金，准予在汇缴年度按规定扣除。

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