提醒！企业这些支出不得在企业所得税税前扣除

Group 1 - The article discusses the non-deductible expenses when calculating taxable income according to the Corporate Income Tax Law of the People's Republic of China and its implementation regulations [4] - It specifically mentions that dividends and other equity investment income paid to investors are not deductible [4] - Additionally, corporate income tax payments and tax penalties are also listed as non-deductible expenses [4]