这5类工资薪金支出，一律不准税前扣除！

Core Viewpoint - The article discusses the tax deductibility of various employee compensation and related expenses under Chinese tax law, emphasizing that only reasonable and directly related expenses to income generation can be deducted [3][5][6]. Group 1: Tax Deductibility of Employee Compensation - Salaries paid to individuals not employed by the company or not providing services are considered "non-revenue-related personnel salaries" and cannot be deducted before tax according to Article 8 of the Corporate Income Tax Law of the People's Republic of China [3]. - The personal income tax and social insurance contributions that should be borne by employees cannot be deducted by the company as per the National Tax Administration's notice [5]. - Wages that are accrued but not actually paid before the tax settlement period (by May 31 of the following year) cannot be deducted, although they can be deducted if paid before the deadline [6]. Group 2: Specific Cases of Non-Deductible Expenses - Bonuses or additional compensation paid to shareholders or investors that are essentially dividends cannot be deducted as they are classified as equity investment returns under Article 10 of the Corporate Income Tax Law [6]. - Wages for which the company has not fulfilled its obligation to withhold and pay personal income tax cannot be deducted, as stated in the National Tax Administration's notice [8]. - Reasonable salaries must meet specific criteria, including adherence to established salary systems and compliance with tax withholding obligations [10].