企业和员工之间达成协议，由企业承担员工工资的个税，该部分由企业负担的个人所得税企业是否可以扣除？

Core Viewpoint - The article discusses various tax policies and regulations related to high-tech enterprises, agricultural products, and the implications of tax exemptions and deductions for businesses [7][8][22]. Tax Policies for High-Tech Enterprises - High-tech enterprises that also qualify as software production and integrated circuit production companies can choose to apply a reduced corporate income tax rate of 15% or opt for a 25% statutory rate with a reduction [8][9][11]. Tax Exemptions for Agricultural Products - Agricultural producers selling self-produced agricultural products are exempt from value-added tax (VAT). However, products that are purchased or processed do not qualify for this exemption [15][18]. - Specific business models, such as "company + farmer" and seed production industries, can also benefit from VAT exemptions under certain conditions [16][22]. Common Misunderstandings in Tax Exemptions - There are common misconceptions regarding VAT exemptions for agricultural products, such as the belief that all sales of agricultural products are exempt, including processed goods [14][18]. - Taxpayers must separately account for exempt and reduced tax projects; failure to do so may result in the inability to claim exemptions [21][22].