本文選題：新勞動(dòng)合同法 + 薪酬支付　； 參考：《財(cái)會(huì)通訊》2016年14期

【摘要】：企事業(yè)單位都必須與勞動(dòng)者簽訂符合法律要求的勞動(dòng)合同,從而保證雙方應(yīng)有的權(quán)益。簽訂勞動(dòng)合同之后,不論是勞動(dòng)者還是企事業(yè)單位都需要履行相應(yīng)的納稅義務(wù),這種納稅活動(dòng)的籌劃是非常專業(yè)的工作,需要過硬的會(huì)計(jì)以及稅務(wù)知識(shí),同時(shí)還要充分了解相關(guān)的稅收政策。本文以勞動(dòng)合同法為基礎(chǔ),對(duì)我國(guó)高校勞動(dòng)合同中約定的薪酬等經(jīng)濟(jì)事項(xiàng)進(jìn)行稅務(wù)籌劃。
[Abstract]:The enterprises and institutions must sign the labor contract with the workers in accordance with the law , so as to ensure the rights and interests of both parties . After signing the labor contract , whether the worker or the enterprise or business unit needs to perform the corresponding tax payment obligation , the planning of this tax activity is a very professional job , requires too hard accounting and tax knowledge , and meanwhile , it is necessary to fully understand the relevant tax policies . In this paper , based on the labor contract law , the tax planning is carried out on economic matters such as remuneration agreed in the labor contract of our country .
【作者單位】： 廣西電力職業(yè)技術(shù)學(xué)院;
【基金】：廣西教育科學(xué)“十二五”規(guī)劃2013年廣西教育財(cái)務(wù)管理研究專項(xiàng)課題(項(xiàng)目編號(hào):2013ZCW016)階段性研究成果
【分類號(hào)】：G647.5

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