关于申报职工个人工资收入合理扣除的探讨

随着我国社会保险制度以及其他方面改革的不断深化,企业职工工资中逐渐增加了不少强制性的代扣代缴项目,由此也产生了一个问题,即企业在为确定职工个人缴费工资基数而申报职工个人工资收入时,是否应将这些代扣代缴项目予以扣除,到目前为止还没有明确的政策依据。为此,本文从企业的社会保险管理工作方面,对这一问题进行了理论与实务的探讨,以期有关部门对此能有明确的政策规定。

Discussing on reasonable deduction in declaring individual wages income

As the deepening of the reform in social insurance system and other aspects of our country, a num- ber of compulsory items in deduction on behalf and handing over on behalf in enterprise workers' wages have gradually been increasing, therefore a problem has been brought along with it. That is by now no policy basis on whether these items should be deducted when an enterprise declares individual wages income in order to de- cide on individual wages base for handing over dues. So, this article inquires practically and theoretically into the problem in terms of enterprise social insurance management, hoping that government departments related will make definite regulation on it.