《关于企业所得税应纳税所得额若干税务处理问题的公告》(国家税务总局公告2012年第15号,以下简称15号公告)规定,企业因雇用季节工、临时工、实习生、返聘离退休人员以及接受外部劳务派遣用工所实际发生的费用,应区分为工资薪金支出和职工福利费支出,并按《企业所得税法》规定在企业所得税前扣除。其中属于工资薪金支出的,准予计入企业 The Circular of the State Administration of Taxation on the Several Tax Treatment Issues Concerning the Taxable Income of Enterprise Income Tax (Announcement No.15 of 2012, which is hereinafter referred to as Announcement No.15) stipulates that the employment of seasonal workers, temporary workers, interns, retired retirees, The actual expenses incurred in accepting external labor dispatching should be divided into wage and salary expenses and employee benefit expenses, and be deducted before the enterprise income tax in accordance with the Enterprise Income Tax Law. Which belong to payroll expenses, allowed to be included in the enterprise