Core Viewpoint - The article discusses the regulations and standards for the payment of marine usage fees in China, detailing the conditions under which these fees are applicable and the processes for payment and exemptions. Group 1: Marine Usage Fees Regulations - Units and individuals using specific marine areas for more than three months must pay marine usage fees as per regulations [2] - For exclusive marine activities lasting less than three months that may significantly impact national defense and maritime safety, a temporary marine usage permit is required, along with the payment of marine usage fees [3] - The marine usage fees are calculated based on the type of marine use, area classification, and corresponding standards as outlined in relevant documents [4] Group 2: Payment Standards and Procedures - Short-term marine usage fees are set at 50% of the annual standard for usage not exceeding six months, and the full annual standard for usage exceeding six months but less than one year [5] - For projects involving land reclamation, non-permeable structures, and underwater tunnels, a one-time marine usage fee is applied, while other projects are charged annually based on usage duration [7] - If the marine usage fee exceeds 100 million yuan and the payer faces difficulties in making a one-time payment, they may apply for installment payments, with the first installment being at least 50% of the total fee [8] Group 3: Exemptions and Reductions - Certain marine usage projects are exempt from fees, including military use, public service docks for government administration, and non-commercial public infrastructure [9] - Projects approved by the State Council for fixed asset investment may receive a fee reduction, with specific caps based on the project's classification [10] Group 4: Application and Payment Process - The application for marine usage fees can be submitted through the national electronic tax bureau, with a detailed process for fee declaration and payment outlined [11][12]

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].