Group 1 - The core viewpoint of the article is that employee summer heat prevention allowances are classified as employee welfare expenses according to tax regulations [1][2][3] - Employee welfare expenses include costs incurred by internal welfare departments, various subsidies, and non-monetary benefits provided to employees [2][3] - The tax deduction for employee welfare expenses is limited to 14% of the total salary and wages, meaning only the portion of welfare expenses that does not exceed this threshold is deductible [4][1] Group 2 - Companies must maintain separate accounts for employee welfare expenses to ensure accurate accounting; failure to do so may result in tax authorities imposing reasonable estimates on these expenses [3][4] - The article emphasizes the importance of understanding the specific categories of employee welfare expenses to ensure compliance with tax regulations [2][3]