张文艳

【摘  要】我国是一个经济大国，也是一个人口大国。人民的利益、社会的发展、国家的命运既是人们追求的发展方向，也是每个公民的责任。特别是在私有制经济发展壮大的今天，通过企业解决就业问题对社会有极大的促进作用。在此背景下，加强对企事业单位的管理就显得格外重要，尤其是与人民利益直接相关的单位。铁路企业具有起步早、发展快、涉足广的特点，对其加强管理是实现铁路企业稳定运营、保障铁路事业发展的重要基石。其中，企业职工薪酬核算与涉税关系处理是企业管理中的重点和难点。为此，论文对此展开分析，以期促进铁路企业稳步发展，为国家经济建设保驾护航。

【Abstract】China is a country with strong economic strength and a large population. The interests of the people， the development of society and the destiny of the country are not only the development direction pursued by people， but also the responsibilities of every citizen. Especially today when the private ownership economy develops and grows， solving the employment problem through enterprises has a great role in promoting the society. In this context， it is particularly important to strengthen the management of enterprises and public institutions， especially those directly related to the interests of the people. Railway enterprises have the characteristics of early start， rapid development and wide involvement. Strengthening the management of railway enterprises is an important cornerstone to realize the stable operation of railway enterprises and ensure the development of railway industry. Among them， the enterprise employee salary accounting and tax-related relationship treatment is the key and difficult point in enterprise management. Therefore， this paper analyzes it， so as to promote the steady development of railway enterprises and provide a guarantee for the country's economic construction.

【关键词】企业职工;薪酬;核算;涉税处理

【Keywords】enterprise employee; salary; accounting; tax-related treatment

【中图分类号】F275                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）05-0144-02

1 引言

职工薪酬管理是保障一个单位健康发展的重要内容，薪资的发放标准、薪资的构成和薪资发放的时间与员工的幸福指数挂钩，从整体上也可以反映一个企业的诚信度和发展情况。运营良好的企业在员工的薪酬方面不仅仅有基本的准则，更是具备一些创新的地方，能够将员工的物质需求和精神需求极大地满足，凸显单位的健康发展理念。铁路企业是保障民生和人民生活必不可少的部分，铁路企业在社会中的地位是非常重要的，其不仅仅是和諧社会的缩影，更是保证人民幸福的基础之一。只有有效发挥人力资源管理中的激励作用，才能提高职工对企业的忠诚度。……