目前,各大中型城市均在大力发展轨道交通,而轨道交通的物业管理是一项较新的业务,由于自营的轨道交通建设物业管理企业大多为国有背景,由于编制等各种原因的限制,在劳务用工方面一部分为自有员工,另一部则采取派谴工的形式,对于派谴工在会计核算及税务处理方面企业会计准则、财税法规均比较模糊,本文拟结合地铁物业管理的实际情况在派谴工的薪酬、福利核算、税务处理等方面存在的问题进行一些探讨。 At present, all large and medium-sized cities are vigorously developing rail transit, and rail transit property management is a relatively new business, since the construction of self-owned rail transit property management companies are mostly state-owned backgrounds, due to preparation and other reasons , Part of the labor and employment for its own staff, and the other is to send contingent in the form of sending contingent for sending workers in accounting and tax accounting aspects of corporate accounting standards, tax rules are more vague, this article is intended to combine the Metro Property Management The actual situation in sending contingent pay, benefits accounting, tax treatment and other aspects of the existing problems to conduct some discussion.