Article 2 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages and Salaries of Enterprises and Employee Benefits (Guo [2009] No.3) defines the scope of "total wages and salaries": the total wages and salaries actually paid by enterprises do not include employee benefits, employee education funds, trade union funds, old-age insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurance premiums and housing accumulation funds.

At the time of final settlement:

Account amount-wages, bonuses, allowances and subsidies, non-monetary benefits and other expenses related to obtaining services provided by employees, which are included in the "salary payable to employees" and directly included in the cost;

Tax amount-fill in the amount of wages and salaries that are allowed to be deducted before tax, and use it as the base for calculating the pre-tax deduction limit of employee welfare funds, employee education funds, trade union funds, supplementary endowment insurance and supplementary medical insurance.