每月随工资一起发放的交通补贴，是否属于“工资薪金”可税前扣除？

Group 1 - The announcement from the National Taxation Administration clarifies the tax deduction issues related to employee welfare subsidies, stating that welfare subsidies included in the salary system can be deducted before tax if they meet specific criteria [2] - The reasonable salary and wage definition is outlined in the implementation regulations of the Corporate Income Tax Law, indicating that it refers to the actual payments made to employees as per the established salary system by the company's governing bodies [2] Group 2 - The basis for calculating deed tax is defined in the Deed Tax Law, which includes the transaction price determined by the contract for the transfer of land use rights and property sales [7] - Specific circumstances for calculating the tax basis are detailed, including various fees and compensations related to land use rights transfer, which are included in the taxable amount [7][8]