企业所得税税前扣除各类支出知识梳理

Group 1 - The article discusses the tax deductibility of reasonable salary and wage expenses incurred by companies, which are allowed to be deducted from taxable income [3][4][5] - Reasonable salary and wage expenses are defined as those paid to employees according to the company's established salary system, which must comply with industry and regional standards [5][6] - Companies must ensure that their salary and wage payments are consistent, orderly, and legally compliant with personal income tax obligations [7][8] Group 2 - Employee welfare subsidies that are included in the salary system and paid alongside wages can be deducted, provided they meet specific criteria set by tax authorities [7][8] - Companies can deduct expenses related to external labor dispatching, categorized as either labor service expenses or salary and welfare expenses, depending on the payment recipient [9] Group 3 - Companies are allowed to deduct social insurance and housing fund contributions made for employees, including basic medical, pension, unemployment, work injury, and maternity insurance [18] - Additional contributions for supplementary pension and medical insurance are deductible within specified limits [18] Group 4 - Interest expenses incurred by companies during business operations are deductible, provided they meet certain conditions related to borrowing from financial institutions [27][29] - Companies must provide documentation to justify the reasonableness of interest expenses when claiming deductions [29][31] Group 5 - Employee welfare expenses are deductible up to 14% of total salary and wage expenses, with specific categories of welfare expenses outlined for eligibility [40] - Companies must maintain separate accounting records for welfare expenses to ensure accurate reporting and compliance [41] Group 6 - Advertising and business promotion expenses are deductible up to 15% of annual sales revenue, with higher limits applicable to certain industries [59][61] - Companies can carry forward any excess advertising expenses to future tax years for deduction [59][61]