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Answers To The Difficult Questions Of Corporate Income Tax Declaration Of Wages And Salaries In The Fourth Quarter, Including Welfare Fee Deduction Standards, Etc.

The tax collection period in January 2026 has arrived. When filing corporate income tax for the fourth quarter of 2025, many financial personnel were stumped by the problem of filling in wages and salaries - "Can the unpaid wages be filled in?" "Are social security and welfare fees included in the actual wages?"

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