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职工福利费扣除比例
释义
法律分析:职工福利费的扣除比例为工资薪金总额14%。
法律依据:《中华人民共和国企业所得税法实施条例》第四十条 企业发生的职工福利费支出,不超过工资薪金总额14%的部分,准予扣除。
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更新时间:2026/3/21 6:57:22