企业所得税税前扣除各类支出知识梳理

Group 1 - The article discusses the tax deduction policies for various employee-related expenses, including welfare subsidies, labor dispatch costs, and insurance fees [2][3][7]. - Welfare subsidies that are included in the employee salary system and paid together with salaries can be deducted from taxable income as salary expenses [2]. - Expenses related to labor dispatch should be categorized based on whether they are paid directly to the labor dispatch company or to individual employees, affecting their tax treatment [3][4]. Group 2 - The article outlines that social insurance fees and housing provident fund contributions made by enterprises for employees are deductible [7]. - It specifies that commercial insurance premiums paid for employees, except for certain types, are generally not deductible [7]. - Interest expenses incurred by enterprises in their business operations are deductible, with specific conditions for loans from financial institutions and related parties [9][11]. Group 3 - Employee welfare expenses are deductible up to 14% of total salary expenses, with specific categories of welfare expenses defined [15]. - The article emphasizes the need for enterprises to maintain separate accounts for welfare expenses to ensure accurate tax deductions [15]. - Donations made by enterprises for public welfare are deductible up to 12% of annual profit, with excess amounts eligible for carryover deductions [24].