欢迎扫描下方二维码关注： @企业负责人 盖加职工福利会 A企业：老师,我看相关规定中说企业发生的合 理的工资、薪金支出，准予扣除，那么如何看 是否为合理的工资薪金支出呀? 合理的工资薪金的定义是这样的： 工资、薪金，是指企业每一纳税年 度支付给在本企业任职或者受雇的员工 的所有现金形式或者非现金形式的劳动 报酬，包括基本工资、奖金、津贴、补 贴、年终加薪、加班工资，以及与员工 任职或者受雇有关的其他支出。 同时，"合理工资薪金",是指企 业按照股东大会、董事会、薪酬委员会 或相关管理机构制订的工资薪金制度规 定实际发放给员工的工资薪金。税务机 关在对工资薪金进行合理性确认时，可 按以下原则掌握 : （一）企业制订了较为规范的员工 工资薪金制度 （二）企业所制订的工资薪金制度 符合行业及地区水平 （三）企业在一定时期所发放的工 资薪金是相对固定的，工资薪金的调整 是有序进行的 (四) 企业对实际发放的工资薪 金，已依法履行了代扣代缴个人所得税 义务 (五) 有关工资薪金的安排，不以 减少或逃避税款为目的 A企业：企业发生的职工福利费支出，不超过工 资、薪金总额14%的部分，准予扣除，计算的 时候有什么注意点呀? ...

Core Viewpoint - The article discusses the tax deduction policies for wages and salaries in corporate income tax filings, emphasizing the importance of understanding the regulations to avoid errors during the tax declaration process [2]. Group 1: Scope of Wage and Salary Deductions - The range of deductible wages and salaries includes all cash and non-cash forms of compensation paid to employees, such as basic salaries, bonuses, allowances, and other related expenses [4]. - "Reasonable wages and salaries" are defined as those actually paid to employees according to the company's established compensation system [6]. Group 2: Calculation and Deduction Limits - The total amount of wages and salaries is calculated based on actual payments made, excluding employee welfare expenses, education expenses, and various social insurance contributions [9]. - Welfare subsidies that are part of the wage system and paid alongside salaries can be deducted as wage expenses, while those that do not meet the criteria must be treated as welfare expenses [10][11]. Group 3: External Labor and Wage Deductions - Expenses incurred from external labor dispatch can be categorized as either labor costs or wage expenses, depending on whether payments are made directly to the labor dispatch company or to individual employees [13]. - Companies must ensure their wage systems are compliant with industry standards and that wage adjustments are orderly and legally compliant [14]. Group 4: Special Cases and Reporting Requirements - Prepaid but unpaid wages at the end of the fiscal year can still be deducted in the current tax year [16]. - Companies implementing stock incentive plans must follow specific tax treatment guidelines, including the timing of deductions based on when stock options are exercised [18][19]. - Regardless of tax adjustments, companies must report all wage expenses using the designated tax forms [21].

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Group 1 - The concept of "reasonable salary" refers to the wages paid to employees according to the company's established salary system, which must comply with industry and regional standards [3][4] - Companies can deduct wages that are accrued in December of the current year and paid in January of the following year from their taxable income for the current year [4] - Expenses incurred from hiring external labor through labor dispatch should be categorized as either labor costs or salary expenses, depending on the payment arrangement [5] Group 2 - Costs associated with seasonal workers, temporary workers, interns, and rehired retirees can be deducted from corporate income tax, classified as either salary expenses or employee welfare expenses [7] - The "total salary amount" used for calculating deductions for employee welfare, education, and union expenses refers to the actual wages paid, excluding welfare, education, union fees, and pension contributions [7][8]