【实用】“三工”经费扣除指南，请您收藏好！

Group 1 - The article emphasizes that talent is the primary resource for enterprise development, and investments in employees can create more value for companies while being tax-deductible [2][3]. - The "Three Labor" expenses for corporate income tax include employee welfare expenses, union expenses, and employee education expenses [2][3]. - Employee welfare expenses are deductible up to 14% of the total salary and wages, while any excess is not deductible [2][3]. - Union expenses are deductible up to 2% of the total salary and wages, with any excess not deductible [3]. - Employee education expenses can be fully deducted for software production companies, and any unallocated training expenses can be carried forward to future tax years [4][5]. Group 2 - For integrated circuit design companies and qualifying software companies, employee training expenses must be accounted for separately and can be deducted based on actual expenses, with excess amounts carried forward [5]. - Reasonable salary and wages must comply with established company policies and industry standards, and should not be aimed at tax evasion [7]. - The total salary and wages for deduction purposes exclude employee welfare expenses, education expenses, union expenses, and various social insurance contributions [7]. - State-owned enterprises have salary limits set by government departments, and any excess cannot be included in the total salary for tax deduction [7]. Group 3 - The article cites relevant policies and regulations, including the Corporate Income Tax Law Implementation Regulations and notices from the State Administration of Taxation regarding salary and welfare expense deductions [8].