劳务报酬还是工资薪金 实习生究竟该怎么缴个税

2025-03-15 17:58:58
推荐回答(2个)
回答1:

  • 家税务总局

  • 关于企业所得税应纳税所得额若干税务处理问题的公告

  • 国家税务总局公告2012年第15号

一、关于季节工、临时工等费用税前扣除问题
企业因雇用季节工、临时工、实习生、返聘离退休人员以及接受外部劳务派遣用工所实际发生的费用,应区分为工资薪金支出和职工福利费支出,并按《企业所得税法》规定在企业所得税前扣除。其中属于工资薪金支出的,准予计入企业工资薪金总额的基数,作为计算其他各项相关费用扣除的依据。

回答2:

按劳务报酬缴纳个税

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