预缴企业所得税时，职工薪酬这两项怎么填？

Group 1 - The corporate income tax prepayment declaration form includes two reporting items for "employee compensation," which should reflect the total amount accounted for in cost expenses, including salaries, employee benefits, education expenses, union fees, social security contributions, housing provident fund, supplementary pension insurance, and supplementary medical insurance [2] - When declaring corporate income tax for the fourth quarter, the cumulative data from January to December should be filled out, not just the data for the last three months [3] - Year-end bonuses should be included in "employee compensation accounted for in cost expenses," and if paid, they should also be included in "actual payments to employees" [4] Group 2 - Severance pay should be included in "employee compensation accounted for in cost expenses," but it does not need to be included in "actual payments to employees" [5] - Labor fees need to be included in "employee compensation accounted for in cost expenses" if there is an employment relationship; otherwise, they do not need to be included [6] - The policy basis for these guidelines is provided by the announcement from the State Administration of Taxation regarding the optimization of corporate income tax prepayment declaration [7]