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].