与工资薪金一起发放的福利性补贴是否可以税前扣除？

Group 1 - The announcement from the National Taxation Administration clarifies that welfare subsidies provided by enterprises can be deducted from taxable income if they meet specific criteria outlined in previous regulations [3] - The criteria for reasonable salary and wage deductions include having a standardized salary system, alignment with industry standards, consistent salary payments, compliance with personal income tax obligations, and not being aimed at tax evasion [5] Group 2 - The tax policy for agricultural cooperatives states that sales of agricultural products produced by members are exempt from value-added tax, and such sales cannot issue special VAT invoices [12]