【涨知识】企业所得税税前扣除Q&A之工资薪金

Group 1 - The article discusses the tax deduction policies for wages and salaries in enterprises, emphasizing that reasonable wage and salary expenses are deductible [2][3]. - Wages and salaries include all forms of labor compensation paid to employees, such as basic salary, bonuses, allowances, and overtime pay [2][3]. - High-temperature allowances can be directly deducted from corporate income tax if they are included in the total wage calculation [3][4]. Group 2 - Employee welfare expenses are deductible up to 14% of the total wage and salary expenses [3][4]. - For labor dispatch expenses, payments made directly to the labor dispatch company are classified as labor costs, while payments to individual employees are classified as wage and salary expenses [4][5]. - Stock incentive plans can be included in wage and salary totals under certain conditions, particularly when the stock can be exercised immediately or after a waiting period [5].