請問工程勞安罰款及工程逾期罰款是否要帳外減除,另施工意外慰問 - 法律
By Emma
at 2014-04-08T00:00
at 2014-04-08T00:00
Table of Contents
請問工程勞安罰款及工程逾期罰款是否要帳外減除,另施工意外慰問金是否要帳外減除?並開扣繳憑單
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法律
All Comments
By Bennie
at 2014-04-11T08:55
at 2014-04-11T08:55
2.工程罰款則非屬[行政法規之罰款]屬私約.契約.故仍是公司企業之損失費用科目.稅務上不需調整.
3.施工意外之慰問金屬公司費用[其它給與]不需調整.給付人須開扣繳憑單.
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