問 我們最近要發年假工資，是(shi)按照平(ping)均工資發的，請問(wen)，平(ping)均工資是(shi)指稅(shui)前還是(shi)稅(shui)后呢？

答 從(cong)法律上理解(jie)，應當是(shi)扣除個人(ren)所得稅(shui)以前(qian)的工(gong)(gong)資額(e)，即稅(shui)前(qian)工(gong)(gong)資，一般(ban)根據勞動合同約定的稅(shui)前(qian)工(gong)(gong)資標準(zhun)確(que)定。并(bing)且如果算稅(shui)后平均工(gong)(gong)資，每個職(zhi)工(gong)(gong)的納(na)(na)稅(shui)情況不一(有(you)的是(shi)企業納(na)(na)稅(shui))，還有(you)的免(mian)稅(shui)優惠，所以稅(shui)后平均工(gong)(gong)資無法計算，也(ye)不夠準(zhun)確(que)。