这笔“防暑福利”开始发放，企业该咋合规申报？

Group 1 - The article discusses the conditions under which high-temperature allowances can be issued by employers, emphasizing that they cannot be distributed arbitrarily [2] - It clarifies the distinction between high-temperature allowances and employee heat prevention and cooling expenses, noting that they belong to different categories [3][7] - High-temperature allowances are included in the total wage amount for tax purposes, while employee heat prevention and cooling expenses are classified as employee welfare expenses, affecting their tax deductibility [5][6] Group 2 - The article highlights that reasonable wage and salary expenses incurred by enterprises are deductible, while employee welfare expenses are deductible only up to 14% of the total wage and salary amount [6]