《税收与企业》编辑部:我们公司根据国家规定,停止了住房实物分配,实行了住房分配货币化,请问,对发放给职工的住房补贴在税收上有什么规定,住房补贴能否在税前扣除?某医药公司解答:根据《国家税务总局关于企业住房制度改革中涉及的若干所得税业务问题的通知》(国税发犤2001犦39 Tax and Enterprise Editorial Department: According to state regulations, our company stopped the physical distribution of housing and implemented the monetization of housing distribution. Excuse me, what is the tax revenue on housing subsidies paid to workers? Deduction? A pharmaceutical company to answer: According to the “State Administration of Taxation on the reform of the housing system in a number of income tax issues related to the notice” (National Tax issued 2001 犦 39