生育津贴是税前工资还是税后-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	生育津贴是税前工资还是税后
释义	法律分析：生育金不按税前税后工资发，是按照生育补助标准发放的，且生育金是不缴纳个人所得税的，生育金属于免税的。法律依据：《中华人民共和国企业所得税暂行条例》第四条纳税人每一纳税年度的收入总额减去准予扣除项目后的余额为应纳税所得额。准予扣除项目是纳税人每一纳税年度发生的与取得应纳税收入有关的所有必要和正常的成本、费用、税金和损失。
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