企业所得税税前扣除各类支出知识梳理（一）工资、薪金支出，（二）保险费支出，（三）利息支出

Group 1 - The article discusses the tax deductibility of reasonable wage and salary expenses incurred by enterprises [3][4] - Reasonable wages and salaries include all forms of cash or non-cash compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [4][5] - The criteria for confirming the reasonableness of wage and salary expenses include adherence to established compensation systems, alignment with industry standards, and compliance with tax obligations [7][8] Group 2 - Welfare subsidies that are part of the employee compensation system and paid alongside wages can be deducted as wage expenses if they meet specific regulatory criteria [7][8] - Expenditures related to external labor dispatching can be categorized into two types for tax deduction purposes: payments made directly to labor dispatch companies and payments made directly to employees [9] - The article outlines the conditions under which enterprises can deduct social insurance and housing fund contributions, including basic and supplementary insurance payments [18][21] Group 3 - Interest expenses incurred by enterprises in their business operations, such as borrowing from financial institutions, are generally deductible under certain conditions [28] - The article specifies that interest paid to related parties must comply with tax regulations to qualify for deductions [28] - The document references various policy guidelines and regulations that govern the deductibility of these expenses [14][24]