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The housing accumulation fund paid by enterprises and institutions does not belong to the nature of total wages, but belongs to the cost of enterprises. According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Guoshuihan No.2003), the "total wages and salaries" mentioned in Articles 40, 41 and 42 of the Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law refers to the total wages and salaries actually paid by enterprises according to Article 1 of Document No.3 of Guoshuihan [2009], excluding enterprises.