企业逾期代扣代缴员工工资薪金个税产生的滞纳金是否可以在计算企业所得税应纳税所得额时扣除？

Group 1 - The article discusses whether late payment penalties for withholding and remitting employee income tax can be deducted from the taxable income of enterprises [1][4] - According to the Corporate Income Tax Law of the People's Republic of China, certain expenditures are not deductible when calculating taxable income, including tax penalties and late fees [4] - Specifically, late payment penalties incurred by enterprises for withholding and remitting employee income tax are not deductible from corporate income tax [4]