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税前年薪36万!报喜鸟任命的这位70后财务总监究竟是个啥来头? - 北京代理记账

税前年薪36万!报喜鸟任命的这位70后财务总监究竟是个啥来头?

2021-10-07上一篇 : |下一篇 :

今天就给大家讲讲两个相像的词——“税前扣除”和“税前列支”。咋一听仿佛是一回事,实质上是这样吗?不,事情并不简单。

两者的概念

税前列支

指的是在计算企业所得税或者是个人所得税之前,可以进行扣除出去,不纳入所得税的计算内的项目。

税前扣除

指的是在扣缴所得税之前,可以罗列作为支出的项目(成本、费用)等的项目,再换个简单易懂的说法,其实就是把“支出”的项目计入成本费用。

什么意思?

会计上的利润,比较简单,就是减去所有成本费用之后的金额,就是利润;

计算

1. 税务上的计算: