目前，对外商投资企业中外籍人员的工资、薪金如何计入成本有关部门没有规定明确的比例，一般都是发生多少，就计多少进成本。这样外籍人员的工资、薪金高低就直接影响企业利润增减，一方面影响外商投资企业中方的利益（对合资合作而言），另一方面影响国家利益。笔者拟就工资 At present, the foreign-funded enterprises in foreign nationals wages and salaries, how to count the cost of the relevant departments did not provide a clear proportion, usually how much occurred, how much into the cost of the project. Such expatriates’ salaries and salaries directly affect the profits and losses of enterprises. On the one hand, they affect the interests of foreign-invested enterprises in China (for joint ventures and cooperatives) and on the other hand, they affect national interests. I would like to pay