The maximum heating cost per person in winter (12, 1 and 2 months) is deducted from 600 yuan. For special industries engaged in field operations, such as exploration, survey, construction and installation, aviation ground field operations, etc. Winter heating costs can rise by 20% on the new deduction limit standard. Enterprise heating costs can be included in the production and operation costs of enterprises, and administrative institutions are paid by "employee welfare funds" or "welfare funds".

Legal basis: In the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Employee Welfare Expenses, employees' winter heating subsidies, employees' heatstroke prevention expenses and employees' labor protection expenses are allowed to be deducted according to the provisions of the tax law. However, due to the different situations in different places, industries and enterprises, it is still difficult to stipulate a unified national deduction standard in the tax law. Therefore, in principle, enterprises are allowed to deduct according to the facts. In order to prevent enterprises from arbitrarily increasing the deduction expenses in the name of these expenses, the provincial tax authorities can determine the maximum amount of pre-tax deduction of the above expenses according to the local actual situation and report it to State Taxation Administration of The People's Republic of China for the record.