1. This expense belongs to subsidies or other income related to hiring employees. Therefore, for employees, this income should be included in the "income from wages and salaries" to pay personal income tax, which will be withheld and remitted by the enterprise when it is distributed. 2. For enterprises, it can be deducted before enterprise income tax. Note that the financial department of the company shall, in accordance with the specified requirements, put on record the information such as the system of attracting talents, the labor contract signed by specific talents, and the self-made payment voucher for resettlement fees, so as to prepare for the subsequent tax inspection.