Line 23, 3. Employee welfare expenses ":1 column" Account amount "indicates the employee welfare expenses that the enterprise has included in the" salary payable to employees "and directly included in the cost; Column 2 "Tax Amount" should be filled with employee welfare expenses that are allowed to be deducted according to tax regulations, and the amount is less than or equal to column 2 "Tax Amount" in Line 22 "Wage and Salary Expenditure" × 14%.

If column 1 of the Bank is greater than or equal to column 2, the difference between column 1 and column 2 shall be filled in column 3 "Increase" of the Bank; If the bank's column 1