高温来了！企业发放这项津贴能在税前扣除吗？

Core Viewpoint - The article discusses the implementation and regulations surrounding high-temperature allowances in response to rising temperatures across various regions in China, particularly focusing on eligibility, taxation, and differences from other allowances [3][4][5]. Group 1: High-Temperature Allowance Overview - High-temperature allowances are mandated for workers engaged in outdoor work when temperatures exceed 35°C or when indoor temperatures cannot be maintained below 33°C [4]. - The allowance is typically set between 100 to 300 yuan across 31 provinces [4]. Group 2: Tax Implications - High-temperature allowances are considered part of the employee's salary and are subject to personal income tax [8]. - Employers can deduct the high-temperature allowances from their taxable income as they are classified as reasonable wage expenses [9]. Group 3: Differences Between Allowances - High-temperature allowances are specifically for workers in high-temperature conditions, while heat prevention fees apply to all employees during high-temperature periods [6].