工资薪金包括哪些项目，如何在企业所得税税前扣除？

Group 1 - The article discusses the regulations regarding the deductibility of reasonable salary and wage expenses for enterprises as per the Corporate Income Tax Law of the People's Republic of China [2] - It defines "reasonable salary and wages" as all forms of labor compensation paid to employees, including basic salary, bonuses, allowances, subsidies, year-end raises, and overtime pay, but excludes employee welfare expenses and various social insurance contributions [2] - The article references a notification from the State Administration of Taxation that further clarifies the definition of reasonable salary and wage expenses [2]