涉税名词一起学｜税前扣除系列（19）高温津贴和防暑降温费能在企业所得税税前扣除吗？

Core Viewpoint - The article discusses the tax deductibility of high-temperature allowances and heat prevention subsidies provided by companies to employees during high-temperature conditions, highlighting the differences in their treatment under corporate income tax regulations [4][5][8]. Group 1: High-Temperature Allowance - High-temperature allowances are required to be paid to employees working outdoors in temperatures exceeding 35°C, and these allowances are included in the total wage calculation [4]. - Companies can directly deduct the high-temperature allowances from corporate income tax as they are considered part of the total wage expenses [5][8]. Group 2: Heat Prevention Subsidy - Heat prevention subsidies are categorized as employee welfare expenses, which include various non-monetary benefits and allowances for health care, living, housing, and transportation [4]. - The deductible amount for heat prevention subsidies is limited to 14% of the total wage expenses, meaning only the portion of welfare expenses that does not exceed this threshold is eligible for tax deduction [5][8].