the part that does not exceed the standard of 5% of the total wages of employees shall be deducted when calculating the taxable income; The excess shall not be deducted. \ xd \ xd \ Article 2 of the Trial Measures for Enterprise Annuities stipulates: "The enterprise annuity mentioned in these Measures refers to the supplementary endowment insurance system voluntarily established by enterprises and their employees on the basis of participating in the basic endowment insurance according to law." Therefore, annuity is a supplementary old-age insurance system voluntarily established by enterprises and their employees on the basis of participating in basic old-age insurance according to law. \xd\ Notice of the Ministry of Finance and the Ministry of Labor and Social Security on Relevant Issues Concerning Supplementary Medical Insurance for Enterprises (Caishe [22] No.18) stipulates that the supplementary medical insurance funds for enterprises shall be used and managed by enterprises or industries in a centralized way, with separate accounts established and managed, and shall be used to subsidize the medical expenses of employees and retirees with heavy personal burdens in the enterprise, and shall not be included in the personal accounts of basic medical insurance, nor shall they be established separately or used for other expenses of employees in disguise. \xd\ Paragraph 2 of Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the financial and tax authorities of the State Council. \xd\ In addition, the Notice on Issues Concerning Enterprise Income Tax Policies on Supplementary Pension Insurance and Supplementary Medical Insurance (Caishui [29] No.27) clearly states that since January 1, 28, the amount of supplementary pension insurance and supplementary medical insurance paid by enterprises for all employees who are employed or employed in the enterprise shall not exceed 5% of the total wages of employees, respectively, when calculating the taxable income. The excess shall not be deducted.