欢迎扫描下方二维码关注： 问：我们公司接受劳务派遣用工，发生支出能在企业所得税前扣除吗？ 先说答案： 可以。 依据政策规定，企业接受外部劳务派遣用工，实际发生的费用，可以分两种情况在税前扣除： 政策依据： 第一，按约定直接支付给劳务派遣公司的费用，可以作为"劳务费支出"，准予扣除； 第二，直接支付给员工个人的费用，要根据情况分别计入"工资薪金"和"职工福利费"，按规定扣除。 举两个例子： 第一种情况： A公司招了15个劳务派遣员工，每月给劳务公司45万元，不再另给员工支付任何费用。 那么，这45万元就属于"劳务费支出"，凭借合规有效发票，就可以在税前扣除。 第二种情况： B公司每月给劳务公司支付10万元的管理费，另外直接给劳务派遣员工支付工资35万元，支付伙食补贴、交通补贴3万元。 那么，这10万元的管理费，就可以按"劳务费支出"进行扣除；支付的伙食和交通补贴的3万元计入"职工福利费支出"进行扣除；支付给劳务派遣 员工的35万元工资，应按照"工资薪金支出"进行扣除，同时可以一并计入公司的工资薪金总额，作为计算其他各项相关费用扣除的依据。 《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国 ...

Core Viewpoint - The article provides a detailed guide on how to deduct agricultural product invoices, categorizing them into two types: those that can be directly deducted and those that require processing before deduction. Group 1: Direct Deduction Invoices - Agricultural product purchase invoices can be directly deducted [4] - Invoices for self-produced agricultural products issued by the electronic invoice service platform are also eligible for direct deduction [4] - Special invoices from general taxpayers with a 9% agricultural product tax rate and customs payment receipts can be directly deducted [5] Group 2: Invoices Requiring Processing - Invoices issued by the tax control system for self-produced agricultural products require processing before they can be deducted [8] - Invoices from small-scale taxpayers with a 3% agricultural product tax rate also need to be processed before deduction [11] - The processing steps include entering the invoice details into the system and confirming the data before proceeding to deduction [9][10] Group 3: Deduction Process Steps - The deduction process involves logging into the electronic tax bureau and navigating to the invoice business section [6] - Users must select the appropriate invoice type, input the invoice date range, and submit the selection for deduction [7] - Special cases, such as invoices issued by tax authorities, require additional data entry before deduction [8] Group 4: Additional Considerations - After completing the deduction for agricultural product invoices, companies may also apply for additional deductions related to agricultural products [13] - The process for customs payment receipts for imported agricultural products follows a similar deduction procedure [13]