根据我国现行税收政策的规定， 企业的工资在企业所得税前列支的办法主要有三种：一是工效挂钩办法；二是计税工资办法；三是在计税工资办法的基础上实行一定浮动的办法。上述三种办法中最基本最普遍的办法是计税工资办法。此办法的核心内容是：企业税前列支的工资总额按人均每 According to the current tax policy in our country, there are mainly three ways for enterprises to pay their salaries before corporate income tax: one is the work-efficiency-linked approach; the other is the tax-pay approach; the other is the implementation of a certain degree of floating on the basis of the tax-pay approach Method. The most basic and most common of the above three measures is the tax pay method. The core of this approach is: the total amount of wages before the corporate tax per capita per capita