享受残疾职工工资加计扣除优惠，应注意这些问题

Core Viewpoint - The article discusses the tax benefits for companies that employ disabled workers, specifically the ability to deduct 100% of the wages paid to disabled employees from taxable income, effectively allowing for a double deduction in certain cases [4][5]. Group 1: Tax Deduction for Disabled Workers - Companies can enjoy a tax deduction of 100% on the wages paid to disabled employees, meaning if a company pays 100,000 yuan in wages, it can deduct 200,000 yuan from its taxable income [5]. - The deduction applies only to the actual wages paid to disabled employees and does not include bonuses or hardship allowances, which can only be deducted based on actual expenses [4][5]. Group 2: Conditions for Enjoying Tax Benefits - To qualify for the tax deduction, companies must sign a labor contract of at least one year with each disabled employee and ensure they are actually working in the company [8]. - Companies must also pay the required social insurance for disabled employees and ensure that their wages meet or exceed the local minimum wage standards [8]. Group 3: Limitations on Deductions - The "five insurances and one fund" (social insurance and housing fund) paid for disabled employees cannot be included in the tax deduction [7]. - Companies cannot claim the additional deduction during the prepayment of corporate income tax; it can only be claimed during the annual tax return and settlement [7].