Original author: General Administration Q: Company A is a large state-owned port enterprise, and employees have industrial accidents in the production process. The cost of treatment, nursing, accompanying relatives and compensation is 450,000 yuan. After deducting the compensation from work-related injury insurance, there is still 200,000 yuan to be borne by the company. How does the tax law stipulate this deduction? Answer: According to the Letter of Ningbo Local Taxation Bureau on Clarifying the Answers to Questions Related to Income Tax (yyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyyy, it includes the following contents: (2) Various subsidies and non-monetary benefits for employees' medical care, life, housing and transportation. , including medical expenses paid by enterprises for employees on business trips, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties subsidies for employees, relief funds, canteen subsidies for employees, and transportation subsidies for employees. (3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. The part of the medical expenses incurred by enterprise employees in the line of duty that is not paid as a whole, as well as funeral subsidies and pension expenses, shall be charged in the employee welfare expenses; Compensation for business-related casualties of enterprise employees can be directly deducted before tax. Casualty accidents unrelated to the enterprise occur, and all kinds of condolence subsidies given by the enterprise should be charged in the employee welfare funds. The enterprise shall obtain the casualty certificate, conciliation statement, judgment, payment voucher and other relevant materials for employees who have been killed or injured in the line of duty as relevant evidence for compensating employees who have been killed or injured in the line of duty. According to the above regulations, the treatment expenses, nursing expenses, relatives' accompanying expenses and compensation incurred by Company A are 450,000 yuan, and after deducting the compensation from work-related injury insurance, there is still 200,000 yuan to be borne by the enterprise. Enterprises should provide relevant information and proof, which belongs to the part of medical expenses paid outside the overall medical care, and funeral subsidies and pension expenses should be charged in the employee welfare funds; The compensation incurred can be deducted directly before tax.