一图看懂企业所得税社保费扣除易错点

Group 1 - The article discusses the tax deduction policies for supplementary pension and medical insurance contributions made by enterprises for their employees, allowing deductions up to 5% of total employee wages [2][5] - It clarifies that any commercial insurance payments, except for specific types allowed by the government, cannot be deducted from corporate income tax [4][5] - The article highlights common misconceptions regarding small and micro enterprises' tax benefits, emphasizing that the criteria for industrial and other enterprises are the same since January 1, 2019 [15] Group 2 - It outlines the necessary documentation that small and micro enterprises must retain to qualify for tax benefits, including proof of industry classification and employee count calculations [16][17] - The article corrects the misunderstanding that branch offices can independently enjoy small and micro enterprise tax reductions, stating that only the main entity qualifies [18] - It explains that the employee count for labor dispatch units does not include dispatched personnel to avoid double counting [19]