Legal analysis: the pre-tax deduction standard of welfare expenses is as follows: the employee welfare expenses, trade union expenses and employee education expenses incurred by the enterprise are deducted according to the standard, and those that do not exceed the standard are deducted according to the actual amount; Exceeding the standard can only be deducted according to the standard; The part exceeding the standard shall not be deducted according to the standard, nor shall it be carried forward to the next year for deduction. The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages, and shall be deducted.

Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), employees' welfare expenses incurred by enterprises that do not exceed 14% of the total wages and salaries are allowed to be deducted. Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.