企业所得税税前扣除指南之职工福利费支出，来啦！

Deduction Standards and Accounting Requirements - Employee welfare expenses incurred by enterprises can be deducted if they do not exceed the total salary and wages [3] - Enterprises must maintain separate accounts for employee welfare expenses for accurate accounting [3] - If separate accounts are not maintained, tax authorities may require correction within a specified period [3] Tax Deduction for Seasonal and Temporary Workers - Employee welfare expenses for seasonal workers, temporary workers, interns, and re-employed retirees can be deducted before corporate income tax [3] - Expenses incurred for external labor dispatch can also be deducted, categorized as labor costs or salary and welfare expenses depending on payment method [3] Welfare Subsidies and Tax Deductions - Welfare subsidies paid alongside salaries may be deductible depending on their classification [3] - Subsidies that meet specific criteria can be classified as salary expenses and deducted accordingly [3] - Other subsidies that do not meet the criteria should be treated as employee welfare expenses and deducted within specified limits [3]