税收滞纳金，是否可以税前扣除？

Group 1 - The article discusses the provisions of the Corporate Income Tax Law of the People's Republic of China regarding charitable donations, allowing deductions for donations up to 12% of annual profit, with excess amounts eligible for carryover deductions for three years [2] - It specifies that certain expenditures are not deductible when calculating taxable income, including dividends, tax payments, fines, and non-approved donations [2] - The article emphasizes the importance of compliance in tax matters, highlighting that the "first violation not punished" policy does not affect tax credit evaluations if specific conditions are met [10][11] Group 2 - The "first violation not punished" policy requires that the taxpayer has no prior violations, the consequences are minor, and the taxpayer corrects the issue proactively or within a specified timeframe [10][11] - An example is provided where a company, due to an accounting oversight, submits a late tax declaration but is not penalized due to its clean record and prompt correction [11] - The article advises that while the policy may not impact tax credit evaluations, businesses should not rely on it as a standard practice and should prioritize compliance for long-term sustainability [11]