注册会计师-税第02讲工资、三项经费、社保、利息借款费用的扣除标准二、扣除项目及其标准Deductibleitemsandcriteria1.工资、薪金支出Wageandsalaryexpenditures企业发生的合理的工资、薪金支出准予据实扣除。Thereasonablewagesandsalariesactuallyincurredareallowedtobedeductedbyenterprises.2.职工福利费、工会经费、职工教育经费Employeebenefits,unionfunds,employeeeducationfunds企业发生的职工福利费、工会经费、职工教育经费按标准扣除，未超过标准的按实际数扣除，超过标准的只能按标准扣除。Employeebenefits,unionfunds,employeeeducationfundsincurredareallowedtobedeductedaccordingtothedeductionstandard.Iftheamountactuallyincurreddoesnotexceedthestandardamount,theactualamountincurredisdeductible;iftheamountactuallyincurredexceedsthestandardamount,onlythestandardamountcanbededucted.3.社会保险费Socialinsurance（1）企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的“五险一金”，准予扣除。ThefiveinsurancesandhousingfundpaidbyenterprisesaccordingtothescopeandstandardsregulatedbythecompetentdepartmentsofStateCouncilortheprovincialpeople’sgovernmentaredeductible.（2）企业为投资者或者职工支付的补充养老保险费、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内，准予扣除。企业依照国家有关规定为特殊工种职工支付的人身安全保险费和符合国务院财政、税务主管部门规定可以扣除的商业保险费准予扣除。ThesupplementarypensionsandmedicalinsurancepaidbyenterprisesforitsinvestorsoremployeesaccordingtothescopeandstandardsregulatedbythecompetentfinanceandtaxdepartmentsofStateCouncilaredeductible.Thelifesafetyinsurancepaidforspecialtypeofworkersandcommercialinsurancepremiumspaidwhichareinlinewiththerelevantregulationsaredeductible.（3）企业参加财产保险，按照规定缴纳的保险费，准予扣除。企业为投资者或者职工支付的商业保险费，不得扣除。Thepropertyinsurancepremiumspaidbyenterprisesaccordingtorelevantregulationsaredeductible.Thecommercialinsurancepremiumspaidforitsinvestorsoremployeesbyenterprisesarenotdeductible.4.利息费用Interestexpenses企业在生产、经营活动中发生的利息费用，按下列规定扣除。Theint...
