企业所得税税前扣除热点问题之工资薪金问题解答

Core Viewpoint - The article discusses the tax treatment of various employee compensation and related expenses, emphasizing the criteria for reasonable salary deductions and the handling of temporary and seasonal workers' costs [1][2]. Group 1: Reasonable Salary and Compensation - "Reasonable salary" is defined as the actual salary paid to employees according to the company's established salary system, which must comply with industry and regional standards [1]. - The tax authority assesses the reasonableness of salaries based on several principles, including the existence of a formal salary system and the orderly adjustment of salaries over time [1]. Group 2: Tax Deductions for Labor Costs - Expenses for external labor dispatch can be deducted from taxable income, categorized as either labor costs or salary expenses depending on the payment recipient [1]. - Costs incurred for seasonal workers, temporary workers, and interns are also deductible, classified as salary expenses and welfare expenses [1]. Group 3: Year-End Salary Payments and Stock Incentives - Salaries paid before the annual tax settlement can be deducted in the corresponding tax year [2]. - Stock incentive plans can be deducted as salary expenses, but only under specific conditions related to the timing of stock options and the fulfillment of performance criteria [2].