涉税名词一起学｜税前扣除系列（17）预提的绩效奖金可以进行税前扣除吗？

Group 1 - The article discusses the tax treatment of performance bonuses that are accrued in one year but paid in the following year, specifically focusing on the timing of the payment and its implications for tax deductions [4][7]. - Performance bonuses paid before May 31 of the following year can be deducted in the year they were accrued, according to the regulations set by the National Taxation Administration [7]. - If the bonuses are paid after May 31, they must be deducted in the year they are actually paid, which affects the tax liabilities of the company [7]. Group 2 - An example is provided where a company accrues a performance bonus of 1 million yuan in December 2024, pays 800,000 yuan before May 31, 2025, and the remaining 200,000 yuan is unpaid. The paid amount can be deducted in 2024, while the unpaid amount will increase taxable income [7].