Core Viewpoint - The article outlines the key policies regarding the tax-deductibility of employee welfare expenses for corporate income tax, emphasizing which expenses can be deducted and the necessary accounting requirements [3][8]. Group 1: Tax-Deductible Employee Welfare Expenses - Employee welfare expenses that can be deducted include costs incurred by internal welfare departments for facilities and personnel, such as canteens, medical services, and childcare [3]. - Various allowances and non-monetary benefits provided to employees for health, living, transportation, and other needs are also deductible, including medical expenses, heating subsidies, and transportation allowances [3][4]. Group 2: Accounting Requirements - Employee welfare expenses must not exceed 14% of the total salary expenses to qualify for tax deduction [8]. - Companies are required to maintain separate accounting records for employee welfare expenses; failure to do so may result in tax authorities imposing reasonable estimates on these expenses [8]. Group 3: Treatment of External Labor and Temporary Workers - Expenses related to welfare benefits for external labor and temporary workers can be deducted, provided they are categorized correctly as either labor costs or employee welfare expenses [10]. - Welfare expenses for interns and temporary workers are also deductible, as long as they are properly classified [10]. Group 4: Integration with Salary Payments - Welfare benefits that are included in the salary system and paid alongside salaries may be deducted as salary expenses if they meet specific criteria [11]. - If welfare benefits do not meet the criteria for salary expenses, they should be treated as employee welfare expenses and deducted according to the specified limits [11]. Group 5: Determining Reasonable Salary - The determination of "reasonable salary" requires adherence to several principles, including having a structured salary system, compliance with industry standards, and proper tax withholding [13].