1, including different ranges.
Labor costs include: salaries of administrative and technical personnel, personnel who purchase, keep and drive various machinery and vehicles, stevedores before materials arrive at the site warehouse, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses.
Labor expenses include: individuals engaged in design, decoration, installation, drawing and testing, inspection, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other services.
2, the calculation method is different
The calculation formula of labor cost is:
Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+
Net rental income, net rental income of other assets and net rental income of converted self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.
The calculation formula of transfer net income is: transfer net income = transfer income-transfer expenditure.
The calculation formula of labor cost is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.
3. Different functions
Labor cost reflects the average income level of rural residents in a country or region, while per capita disposable income reflects people's living standards.
4. Different treatment methods
According to the marketing strategy, the labor cost of an enterprise should be calculated on an annual basis and paid in advance on a monthly or quarterly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.
Then calculate the difference between the debit and credit amount of the "labor cost" account in this period.
The primary purpose of service fee should be to confirm and measure the influence of the difference between accounting and tax law on the inflow or outflow of future economic benefits of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.
Measure the income of an enterprise from the direct ratio of income to expenses.
Reference source: Baidu Encyclopedia-Labor cost
Baidu Encyclopedia-Labor Fee