Group 1 - The article states that companies can deduct expenses related to labor dispatch workers from their corporate income tax [1] - There are two scenarios for tax deductions: payments made directly to the labor dispatch company can be classified as "labor service expenses," while payments made directly to employees can be categorized as "salary and wages" or "employee welfare expenses" [2] - In the first scenario, Company A hires 15 labor dispatch employees and pays the labor company 450,000 yuan monthly, which qualifies as "labor service expenses" and can be deducted from taxable income [3][4] - In the second scenario, Company B pays 100,000 yuan monthly as a management fee to the labor company and directly pays labor dispatch employees 350,000 yuan in salaries and 30,000 yuan in allowances, where the management fee is deductible as "labor service expenses," allowances as "employee welfare expenses," and salaries as "salary and wages" [5] Group 2 - The policy basis for these deductions is outlined in the announcement by the State Administration of Taxation, which specifies that expenses incurred from labor dispatch workers can be deducted under the stated conditions [6]

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]