大连企业的计税工资税前扣除标准提高到每月人均1200元。
The deductible amount before the salary tax for Dalian enterprises is lifted to RMB1200/month.
对企业当年提取并实际使用的职工教育经费，在不超过计税工资总额2.5%以内的部分，可在企业所得税前扣除。
About enterprise withdrew and the actual use educational expenditure of stuff that year, it can deduct before the enterprise income tax which didn't surpass the total tax wage's 2.5%.
纳税人：工资的计税方法我了解一些，董事费如何计征？
Taxpayer: I know a little about levying tax on salary, but how do I pay tax on director fees?
超出二点五个月标准工资的，按实际免税奖金扣除计税。
If over above-mentioned sum, bonus tax shall be levied according to the actual tax-free bonus.
超出二点五个月标准工资的，按实际免税奖金扣除计税。
If over above-mentioned sum, bonus tax shall be levied according to the actual tax-free bonus.
应用推荐