公司给员工发放的取暖费补贴是否可以税前扣除？

Group 1 - The article discusses the regulations regarding employee welfare expenses and their tax deductibility as per the Corporate Income Tax Law of the People's Republic of China [3] - Employee welfare expenses include various subsidies and non-monetary benefits provided to employees, such as medical expenses, heating subsidies, and transportation allowances [3] - Companies can deduct employee welfare expenses that do not exceed 14% of the total salary expenses [3]