企业所得税热点问题即问即答（第十八期）
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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（十八）
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http://file.tax100.com/o/202302/25/687_1677255331588.png?width=602&size=114321 企业支付给劳动者的竞业限制补偿金能否税前扣除？
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http://file.tax100.com/o/202302/25/174_1677255332408.png?width=240&size=84783竞业限制是用人单位对负有保守用人单位商业秘密的劳动者，在劳动合同知识产权权利归属协议或技术保密协议中约定的竞业限制条款，即劳动者在终止或解除劳动合同后的一定期限内不得在生产同类产品，经营同类业务或有其他竞争关系的用人单位任职，也不得自己生产与原单位有竞争关系的同类产品或经营同类业务。
用人单位实际支付给负有保密义务劳动者的竞业补偿金，按照合同约定，可凭内部凭证和相关证明材料在税前进行扣除。
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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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