Group 1 - The concept of "reasonable salary" refers to the wages paid to employees according to the company's established salary system, which must comply with industry and regional standards [3][4] - Companies can deduct wages that are accrued in December of the current year and paid in January of the following year from their taxable income for the current year [4] - Expenses incurred from hiring external labor through labor dispatch should be categorized as either labor costs or salary expenses, depending on the payment arrangement [5] Group 2 - Costs associated with seasonal workers, temporary workers, interns, and rehired retirees can be deducted from corporate income tax, classified as either salary expenses or employee welfare expenses [7] - The "total salary amount" used for calculating deductions for employee welfare, education, and union expenses refers to the actual wages paid, excluding welfare, education, union fees, and pension contributions [7][8]
工资薪金税前扣除,这些政策要点必知必会
蓝色柳林财税室·2025-05-19 10:01