Legal analysis: state-owned enterprises can issue communication subsidies. The welfare expenses of enterprise employees include the following contents: subsidies for medical care, living, housing, transportation and other non-monetary benefits. , including medical expenses paid by enterprises for employees on business trips, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties subsidies for employees, relief funds, canteen subsidies for employees, and transportation subsidies for employees. The employee welfare expenses incurred by enterprises should be set separately and accurately accounted for. If there is no separate account book for accurate accounting, the tax authorities can reasonably verify the employee welfare expenses incurred by the enterprise.
Legal basis: Article 80 of People's Republic of China (PRC) Civil Service Law includes basic salary, allowance, subsidy and bonus. Civil servants enjoy regional additional allowances, allowances for hard and remote areas, post allowances and other allowances in accordance with state regulations. Civil servants enjoy housing, medical care and other allowances and subsidies in accordance with state regulations. Civil servants who are determined to be excellent and competent through regular assessment shall enjoy year-end bonuses in accordance with state regulations. Civil servants' wages should be paid in full and on time.