企业与物业分摊缴纳水电费，费用如何在企业所得税税前扣除？

Group 1 - The article discusses the tax deduction for water and electricity fees shared between enterprises and properties, emphasizing that expenses should be allocated based on the principle of independent transactions, with invoices and allocation slips serving as tax deduction vouchers [1] - It specifies that for shared taxable services, enterprises can use invoices and allocation slips as tax deduction vouchers, while for non-taxable services, other external vouchers and allocation slips are required [1] Group 2 - The article outlines the regulations regarding employee welfare expenses, stating that welfare expenses include various subsidies and non-monetary benefits for employees, such as medical expenses, heating subsidies, and transportation allowances [6] - It mentions that employee welfare expenses that do not exceed 14% of the total salary expenses are eligible for tax deduction [6]