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【正文】 ..................................................................................... 69 （一）職工薪酬的含義 ............................................................................................. 69 職工薪酬的定義 ........................................................................................... 69 “ 職工”的分類 ........................................................................................... 69 （ 1）在崗職工 ........................................................................................... 69 （ 2）非在崗職工 ........................................................................................ 69 （ 3）其他從業(yè)人員 .................................................................................... 69 （ 4）納入項目部管理編制的勞務(wù)隊伍 ........................................................ 69 項目部的職工薪酬種類 ................................................................................. 69 （ 1）職 工工資、獎金、津貼和補貼 ............................................................ 69 （ 2）職工福利費 ........................................................................................ 70 （ 3）社?；穑次咫U）單位繳納部分 ..................................................... 70 （ 4）企業(yè)年金 ........................................................................................... 70 （ 5）住房公積金單位繳納部分 ................................................................... 70 （ 6）商業(yè)保險 ........................................................................................... 70 （ 7）工會經(jīng)費和職工教育經(jīng)費 ................................................................... 70 （ 8）非貨幣性福利 .................................................................................... 71 （ 9）撫恤金 ............................................................................................... 71 （ 10）其他 ................................................................................................. 71 （二）科目設(shè)置 ........................................................................................................ 71 （三）主要賬務(wù)處理 ................................................................................................. 71 計發(fā)工資薪金 ............................................................................................... 71 （ 1）計算分配工資 薪金 ............................................................................. 71 （ 2）發(fā)放工資薪金 .................................................................................... 72 （ 3）職工因故未按期領(lǐng)取工資 ................................................................... 72 計發(fā)職工福利費 ........................................................................................... 72 （ 1）計算分配職工福利費 .......................................................................... 73 （ 2）實際發(fā)放職工福利費 .......................................................................... 73 月末計提工資附加費 .................................................................................... 73 單位扣繳部分的社?；穑ā拔咫U一金”） ..................................................... 73 （四）涉及的表格 .................................................................................................... 73 （五）需說明的問題 ................................................................................................. 74 七、應(yīng)交稅費 .................................................................................................................. 74 （一）稅費的定義及分類 .......................................................................................... 74 （二）科目設(shè)置 ........................................................................................................ 74 （三）主要業(yè)務(wù)核算 ................................................................................................. 74 根據(jù)業(yè)主工程結(jié)算或撥款繳納各項稅費 ........................................................ 74 （ 1）業(yè)主代扣代繳稅費 ............................................................................. 74 （ 2）企業(yè)自 行納稅 .................................................................................... 75 資源稅 ......................................................................................................... 75 （ 1）外購砂石料 ........................................................................................ 75 （ 2）項目部自產(chǎn)砂石料 ............................................................................. 75 ① 自產(chǎn)的砂石料自用的 ...................................................................... 75 ② 自產(chǎn)的砂石料外銷的 ...................................................................... 76 聯(lián)系 Q709604208 獲取 營業(yè)稅金及附加及遞延稅金及附加 ............................................................... 76 （ 1）計算當(dāng)期營業(yè)稅金及附加 ................................................................... 76 （ 2）計算當(dāng)期的遞延稅金及附加 ............................................................... 77 個人所得稅 .................................................................................................. 77 （ 1）個人所得稅的一般規(guī)定 ...................................................................... 77 （ 2）代扣代繳的核算 ................................................................................. 77 印花稅 ......................................................................................................... 78 （ 1）印花稅的定義 .................................................................................... 78 （ 2）印花稅的核算 .................................................................................... 78 （四）需明確的問題 ................................................................................................. 78 八、資產(chǎn)減值損失 ........................................................................................................... 79 （一）資產(chǎn)減值損失的一般規(guī)定 ............................................................................... 79 （二）科目設(shè)置 ........................................................................................................ 79 （三）主要賬務(wù)處理 .................................................................................................