问题已解决
老师,工地员工施工发生事故,后去医院治疗,然后走法院,最后法院判定我公司给员工赔偿40万,这40万的工伤赔偿款可以企业所得税前扣除吗?
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你这个之前给他申报过工资吗?是你单位职工吗?
2024 03/13 13:41
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2024 03/13 13:47
申报过工资,是我公司员工
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2024 03/13 13:47
做耕费按工资的14%抵扣所得税。
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2024 03/13 13:47
做福利费按工资的14%抵扣所得税
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2024 03/13 14:38
做福利费?2023年12月发生的,12月的时候我给计入营业外支出了
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2024 03/13 14:40
对的,你职工的福利
如果是外面人的营业外支出,一分钱抵扣不了。
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2024 03/13 14:44
就收员工从高处坠落造成骨折,然后法院判定我公司赔偿40万的工伤赔偿款,这个人如果是我公司的,给报过个税,就计入职工福利费,工资的14%可以扣除,如果不是我公司员工,就计入营业外支出,全部纳税调增
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2024 03/13 14:44
是的对的是的对的是的对。
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2024 03/13 17:20
就是给员工工伤赔偿40万,那时候买了保险,保险公司给我公司的保险赔偿款29万,相当于公司实际付了11万的工伤赔偿
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2024 03/13 17:20
哦,那你充你的福利费就是啊。