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]