[新聞] 中小企加薪抵稅 過關
1.原文連結(必須檢附):
http://goo.gl/jR9Qoq
2.原文內容:
中小企業發展條例昨(18)日三讀,除了原有的加薪減稅條款之外,新增青年就業條款,
不僅調高基層員工薪資可以加成抵扣,增僱24歲以下失業勞工,亦享加成抵扣,2016年元
旦實施。
幾經波折,中小企業條例修正案周五闖關成功,經各黨團協商後,決議通過行政院版本,
凡經濟景氣指數達一定情形,企業為基層員工提高經常性薪資,則可在當年度享有薪資額
度130%減除營利事業所得。
另外,修正案也納入國民黨立委曾巨威等委員提案的「照顧青年條款」,規定如企業增僱
年齡在24歲以下勞工為全職員工,可享有薪資額度150%抵扣的優惠。
經中華經濟研究院初步評估,估計若三分之一中小企業為員工加薪3%,將造成營所稅稅損
3.07億元,但可分別增加綜所稅、營業稅3.94億元和2.3億元,淨稅額效益達3.17億元,
創造民間消費46.04億元。
國民黨立委李貴敏指出,國民黨雖力拚通過藍版修正案,將企業「加薪抵稅」分作三年扣
抵營利事業所得,但在野黨只接受政院版,朝野雙方未能達成共識。
作為國民黨重要政策的「加薪四法」皆已完成修法,包括修正工廠法,要求工廠如有盈餘
要與員工分享;修正勞基法,要求勞資雙方簽立、實施利潤分享計劃書,違者皆處以50萬
元以上500萬元以下罰鍰;修正公司法,規定公司要分配盈餘。
3.心得/評論(必需填寫):
本來就有計畫要加薪的公司可以說趁機省了一票、、、
連照顧青年條款都有150%抵扣優惠,對剛好新聘員工的公司又是利多
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