欢迎扫描下方二维码关注： 餐 根据《国家税务总局关于企业工资薪金和职 工福利费等支出税前扣除问题的公告》(国家税 务总局公告 2015 年第 34 号)规定: 一、企业福利性补贴支出税前扣除问题 列入企业员工工资薪金制度、固定与工资薪 金一起发放的福利性补贴,符合《国家税务总局 关于企业工资薪金及职工福利费扣除问题的通 知》(国税函〔2009〕3 号)第一条规定的,可作为 企业发生的工资薪金支出,按规定在税前扣除。 一、关于合理工资薪金问题 《中华人民共和国企业所得税法实施条例》 第三十四条所称的" 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 来源 山西税务税宣速递 不能同时符合上述条件的福利性补贴,应作 为国税函〔2009〕3 号文件第三条规定的职工福 利费,按规定计算限额税前扣除。 根据《国家税务总局关于企业工资薪金及职 工福利费扣除问题的通知》(国税函〔2009〕3号) 规定: 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎 ...

Group 1 - The article provides a step-by-step guide on how to use the new electronic tax bureau for environmental tax declaration and payment [1][2][6] - It details the process of selecting the environmental protection tax and entering relevant enterprise information, including pollution discharge permits and pollutant data [2][3][4] - The article emphasizes the use of the pollution discharge coefficient method for calculating pollutants, allowing for automatic retrieval of discharge coefficients based on industry standards [3][9] Group 2 - The process includes saving the collected data and proceeding to the tax declaration interface for further calculations [6][8] - It highlights the importance of accurately filling in the calculation base for determining the tax amount owed or refundable [9] - The article concludes with a reminder about the necessity of maintaining accurate records for tax purposes [5][15]

Group 1 - The article discusses the "Occupational Skill Level Certificate," which targets professions outside the National Occupational Qualification Directory, focusing on high-skill jobs like Chinese pastry chefs and passenger vehicle drivers [2][9]. - The certificate is obtained through recognized employers and social training evaluation organizations, which are selected and registered by the human resources department [4][6]. - There are two types of evaluation institutions: employers can conduct assessments for their employees, while social training organizations can offer assessments to all workers [7][10]. Group 2 - The article differentiates between the "Occupational Skill Level Certificate" and the "Skilled Personnel Occupational Qualification Certificate," noting that both have equal validity and are recognized in policy implementation and benefits [9][12]. - The certificates are nationally recognized and can be verified through the Skills Talent Evaluation Work Network [13][14]. - It emphasizes the importance of choosing evaluation institutions that are officially recognized to avoid scams, advising users to check the public query system for evaluation institutions [7][8].

Group 1 - The article discusses the importance of correctly handling R&D expenses for tax deductions, emphasizing that materials directly consumed in R&D activities must be deducted accordingly [3][5] - It highlights a specific case where a manufacturing company did not deduct the costs of materials that were either wasted or turned into products, raising concerns about compliance with tax regulations [3] - The article references the policy from the National Taxation Bureau regarding the scope of R&D expense deductions, indicating that companies must be aware of the requirements to avoid potential issues [5] Group 2 - The article provides an example of employee housing benefits that can be deducted from taxes, noting that there are specific limits and requirements for such deductions [9][10] - It explains that the maximum deductible amount for employee welfare expenses is capped at 14% of the total salary expenses, and companies must maintain accurate records to comply with tax regulations [11] - The article stresses the importance of setting up separate accounts for employee welfare expenses to ensure compliance and avoid penalties from tax authorities [11]

Core Viewpoint - The article discusses the definition and criteria for determining reasonable salary and wage expenses for enterprises, as well as the specifics of employee welfare expenses and their tax deductibility [1][2][3]. Summary by Sections Definition of Salary and Wage Expenses - Salary and wage expenses refer to all cash and non-cash compensation paid to employees, including basic salary, bonuses, allowances, and other related expenditures [1]. - Reasonable salary and wage expenses are defined as those that comply with the company's established salary system and are confirmed by tax authorities based on specific criteria [1][2]. Criteria for Reasonable Salary and Wage Expenses - The criteria for determining reasonable salary and wage expenses include: 1. The enterprise has a standardized salary system. 2. The salary system aligns with industry and regional standards. 3. Salary adjustments are orderly and relatively fixed over time. 4. The enterprise has fulfilled its tax withholding obligations. 5. The arrangements are not aimed at tax evasion [1]. Employee Welfare Expenses - Employee welfare expenses include costs related to facilities and services provided for employees, such as canteens, medical services, and various subsidies [3]. - Specific components of employee welfare expenses include: 1. Costs incurred by internal welfare departments for facilities and personnel. 2. Various subsidies for health care, living, housing, and transportation. 3. Other welfare expenses such as funeral subsidies and relocation expenses [3]. Accounting for Employee Welfare Expenses - Enterprises must maintain separate accounts for employee welfare expenses to ensure accurate accounting. Failure to do so may result in tax authorities imposing reasonable estimates [4]. Tax Deductibility of Salary and Welfare Expenses - Salaries that are accrued in December but paid in January can be deducted in the year they are accrued [6]. - Welfare subsidies that are part of the salary system can be deducted as salary expenses, while those that do not meet the criteria must be classified as welfare expenses [6]. Treatment of Temporary Workers - Expenses related to seasonal workers, temporary workers, interns, and re-employed retirees must be categorized as either salary expenses or welfare expenses, with specific tax deductibility rules applying to each category [6].