【涨知识】一文搞定企业所得税税前扣除政策之职工福利费支出

Group 1 - The article outlines the core policies regarding the tax-deductible employee welfare expenses for corporate income tax, emphasizing the importance of understanding these regulations for compliance and potential tax benefits [2][4][19] - Employee welfare expenses that do not exceed 14% of the total salary and wages are eligible for tax deduction according to the Corporate Income Tax Law Implementation Regulations [4][19] - Companies must maintain separate accounts for employee welfare expenses to ensure accurate accounting; failure to do so may result in tax authorities imposing reasonable assessments [5][19] Group 2 - Employee welfare expenses provided to seasonal workers, temporary workers, interns, and rehired retirees are tax-deductible [5][19] - Expenses incurred from external labor dispatch can also be deducted, with specific conditions outlined for different scenarios [5][19] - Welfare subsidies that are included in the salary system and paid together with wages may be deductible, depending on whether they meet certain criteria [7][19] Group 3 - The determination of reasonable salary and wages is based on the actual amounts paid according to the company's established salary system [9][19] - The total salary and wages are defined as the sum of actual payments made, excluding employee welfare expenses and various social insurance contributions [11][19] - For state-owned enterprises, salary and wage amounts must not exceed the limits set by government authorities, with excess amounts not deductible [13][19]