欢迎扫描下方二维码关注： 预 缴 企 业 所 得 税 时 职 工 薪 酬 这 两 项 怎 么 填 ？ 一、企业所得税预缴申报表附报"优惠及附报事项"里的"职工薪酬"有两个填报项目，应该怎么填？ 答： 填报纳税人会计核算计入成本费用的职工薪酬。包括工资薪金支出、职工福利费支出、职工教育经费支出、工会经 费支出、各类基本社会保障性缴款、住房公积金、补充养老保险、补充医疗保险等累计金额。 "职工薪酬-已计入成本费用的职工薪酬" "职工薪酬-实际支付给职工的应付职工薪酬" 填报纳税人"应付职工薪酬"会计科目下工资薪金借方发生额累计金额。 二、申报第四季度企业所得税的时候，这两个项目是填1-12月的累计数据，还是只填第四季度这三个月的本期发生数据？ 答： 需填写 1-12 月的累计数据。 延 伸 问 答 问：年终奖、离职补偿金是否需要计入？ 答： 年终奖需要计入到"已计入成本费用的职工薪酬"，如果发放需要计入到"实际支付给职工的应付职工薪酬"。 离职补偿金需要计入 到"已计入成本费用的职工薪酬"，不属于工资不需要计入到"实际支付给职工的应付职工薪酬"。 政策依据： 《国家税务总局关于优化企业所得税预缴纳税申报有关事项的 ...

Group 1 - The article discusses the importance of accurate reporting of identity information for operators and employees within internet platform enterprises [5] - It emphasizes the need for compliance with tax regulations and the proper filling of tax forms related to employee compensation and subsidies [10][12] - The article provides guidance on how to fill out specific tax reporting forms, including the "Enterprise Income Tax Monthly (Quarterly) Prepayment Tax Declaration Form" [10] Group 2 - It highlights the implications of receiving fiscal subsidies and their relationship with value-added tax obligations [12] - The article outlines the conditions under which fiscal subsidies are subject to value-added tax, clarifying that not all subsidies are taxable [12] - It mentions the effective dates for the implementation of tax regulations regarding fiscal subsidies [12]