Core Viewpoint - The article discusses the tax deductibility of high-temperature allowances and heat prevention subsidies provided by companies to employees during high-temperature conditions, highlighting the differences in their treatment under corporate income tax regulations [4][5][8]. Group 1: High-Temperature Allowance - High-temperature allowances are required to be paid to employees working outdoors in temperatures exceeding 35°C, and these allowances are included in the total wage calculation [4]. - Companies can directly deduct the high-temperature allowances from corporate income tax as they are considered part of the total wage expenses [5][8]. Group 2: Heat Prevention Subsidy - Heat prevention subsidies are categorized as employee welfare expenses, which include various non-monetary benefits and allowances for health care, living, housing, and transportation [4]. - The deductible amount for heat prevention subsidies is limited to 14% of the total wage expenses, meaning only the portion of welfare expenses that does not exceed this threshold is eligible for tax deduction [5][8].

Core Viewpoint - The article discusses the implementation of high-temperature allowances for workers engaged in outdoor and indoor high-temperature operations, emphasizing the legal requirements and distinctions between high-temperature allowances and heat prevention fees [1][3]. Group 1: High-Temperature Allowance Regulations - According to the "Measures for the Management of Heat Prevention and Cooling," workers engaged in high-temperature operations are entitled to receive a high-temperature allowance if the working conditions exceed specified temperature thresholds [1]. - Employers must provide high-temperature allowances to workers if outdoor work is conducted in temperatures above 35°C or if indoor temperatures cannot be reduced below 33°C [1]. Group 2: High-Temperature Allowance Standards - The high-temperature allowance standards across 31 provinces range from 100 to 300 yuan [2]. - High-temperature allowances are considered part of the employee's salary and are not included in the minimum wage or normal working hours' salary [3]. Group 3: Distinction Between Allowances and Fees - High-temperature allowances are specifically for frontline workers in high-temperature environments, while heat prevention fees apply to all employees during high-temperature periods [3]. - High-temperature allowances must be paid in cash and cannot be substituted with items like cooling beverages or other goods [3].