第38节：账外运筹(13)
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首先要区别个人所得税与企业所得税的税前扣除标准。龙腾小说ltxsba.com
以北京地区为例，个人所得税的税前费用扣除额为1600元/人/月（2006年起实施，以前为1200元/月），而企业所得税每月抵扣标准为960元，他们涉及的是不同的两个所得税税种，老板们非常容易混淆这两者的含义。
其次要注意工资和劳务的区别。
从税法上看，工资和劳务的区别在于有没有雇佣关系，如果有雇佣关系，企业支付的就是工资；没有雇佣关系就属于劳务的范畴。决定是否存在雇佣关系的法律文件是劳动合同。工资和劳务适用的税法体系不一样，财务上的处理也就相应地不同。
第三个是社会保险的税前扣除问题。
社会保险有两部分，税法允许个人应缴纳的部分在个人所得税税前扣除，企业应缴纳的部分也允许在企业所得税前扣除。表3？1个人所得税税率表（工资、薪金所得适用）
级数〖〗全月应纳税所得额〖〗税率〖〗速算扣除数1〖〗不超过500元的〖〗5〖〗02〖〗超过500元至2000元的部分〖〗10〖〗253〖〗超过2000元至5000元的部分〖〗15〖〗1254〖〗超过5000元至20000元的部分〖〗20〖〗3755〖〗超过20000元至40000元的部分〖〗25〖〗13756〖〗超过40000元至60000元的部分〖〗30〖〗33757〖〗超过60000元至80000元的部分〖〗35〖〗63758〖〗超过80000元至100000元的部分〖〗40〖〗103759〖〗超过100000元的部分〖〗45〖〗15375
工资、薪金所得个人所得税计算公式：
应纳税额=应纳所得额x使用税率-速算扣除数表3？2劳务报酬所得个人所得税税率表
级数〖〗每次应纳税所得额〖〗税率（%）〖〗速算扣除数1〖〗不超过20000元的部分〖〗20〖〗02〖〗超过20000元-50000元的部分〖〗30〖〗20003〖〗超过50000元的部分〖〗40〖〗7000
劳务报酬所得个人所得税计算公式：
每次收入不超过4000元时，每次应纳税所得=（每次收入额-800）x20%
每次收入超过4000元时，每次应纳税所得=每次收入额x（1-20%）x20%
3？5创业初期老板该不该领工资？〖〗
2003年初，北京的王先生和李先生两人共同出资30万元创办了一个公司。作为管理者，两人给自己定下的工资标准为：每人每月1250元，每人全年该领取工资（税前）15000元。但是两人想到，反正自己是公司的老板，公司业务刚起步，盈利状况不会太好，现金流也还紧张，这种情况下给自己发放工资不大合适，索性就不发了。
到了2003年底，公司实现税前利润42000元。有了利润就应该缴纳企业所得税，汇算清缴的时候会计给他们算了一笔账：王先生和李先生每月发工资和不发工资该企业当年所得税应纳税额差额为7927？2元，王先生和李先生两人听了以后很后悔当初没有给自己发工资。
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