企业所得税热点问题即问即答（第十二期）
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2023
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企业所得税热点问题
你身边的答疑小助手已上线
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2023
热点问答（十二）
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http://file.tax100.com/o/202302/17/823_1676606192175.png?width=608&size=103761A公司2021年安置1残疾人员工，一年共支付工资50万元，奖金10万元，企业所得税加计扣除是否应包含奖金部分？
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http://file.tax100.com/o/202302/17/789_1676606192978.png?width=240&size=84783企业发生的合理的工资、薪金支出，准予扣除。所称工资、薪金，是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括基本工资、奖金、津贴、补贴、年终加薪、加班工资，以及与员工任职或者受雇有关的其他支出。因此，企业按照税法的规定支付给残疾人的奖金，可以作为加计扣除的基数。
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（来源：石嘴山税务）
编辑：王芳 | 责编：吕冬梅 | 审核：杨凯
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