1. Business entertainment expenses: the business entertainment expenses related to production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year.

When calculating the deduction limit, the total income includes the income deemed as sales.

For enterprises engaged in equity investment business (including group company headquarters, venture capital enterprises, etc.). ), the deduction limit of business entertainment expenses can be calculated according to the prescribed proportion of dividends, bonuses and equity transfer income distributed by the invested enterprise.

2. Three funds with wages as the deduction base:

Among them, the salary as the base is the total wages and salaries actually paid in the current year and included in the profit and loss. If it has been accrued and not paid in the current year, the part paid before the final settlement is also included in the total wages and salaries of the current year; If the dispatched personnel are accepted, the wages of the dispatched personnel shall be paid directly by the enterprise, and their wages shall be included in the total wages and salaries, otherwise they shall be included in the labor expenses; Welfare subsidies paid together with wages can be included in the total wages and salaries if they conform to the company's salary system.

1) employee welfare expenses: the part of employee welfare expenses incurred by the enterprise that does not exceed 14% of total wages and salaries can be deducted.

2) Employee education funds: the part of employee education funds incurred by general enterprises that does not exceed 2.5% of total wages and salaries is allowed to be deducted;

The deduction ratio of education funds for employees of technologically advanced service enterprises and high-tech enterprises is 8%;

Among them, the education expenses of software, integrated circuit enterprises and animation enterprises except staff training fees are deducted in proportion, and staff training fees can be deducted in full before enterprise income tax;

Training fees for power plant operators in nuclear power enterprises and pilot training fees incurred by aviation enterprises do not occupy the deduction limit of employee education funds, and are fully deducted before enterprise income tax;

3) Trade union funds: the part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted.

3. Advertising expenses: the eligible advertising expenses and business expenses incurred by the enterprise shall not exceed 65,438+05% of the sales (business) income of the current year, and shall be deducted;

When calculating the deduction limit, the total income includes the income deemed as sales.

4. Donation for public welfare: The part of the expenditure incurred by the enterprise for public welfare donation that does not exceed 65,438+02% of the total annual profit is allowed to be deducted. The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the unified national accounting system.

5. Handling fees and commissions: When calculating the limit, we should pay attention to whether the calculation base is income or contract amount.

Enterprises (such as securities, futures, insurance agents, etc.). If you are engaged in agency services and your main business income is fees and commissions, you are allowed to deduct the fees and commissions actually incurred in obtaining this income before enterprise income tax.

If a telecommunications enterprise pays fees and commissions to its brokers and agents, the related fees and commission expenses actually incurred that do not exceed 5% of the total income of the enterprise in the current year may be deducted according to the facts before the enterprise income tax.

If a real estate enterprise entrusts an overseas institution to sell developed products, the part of the sales expenses (including commission or handling fee) paid by the overseas institution that does not exceed 65,438+00% of the entrusted sales income shall be deducted according to the facts.

Property insurance companies calculate the pre-tax deduction limit of enterprise income tax according to 15% of net premium income; Life insurance companies are calculated according to 10% of net premium income;

General enterprises are calculated at 5% of the contract service amount;

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The part exceeding the limit can be carried forward to the items deducted in future years.

Among the expenses deducted from the quota, the part of employee education funds and advertising fees that exceed the quota this year can be carried forward to the next year's quota for deduction;

According to the Charity Law of the People's Republic of China and the newly revised Enterprise Income Tax Law, charitable donations can be carried forward and deducted according to the quota in the next three years. At present, according to the Decision of NPC Standing Committee on Amending the Enterprise Income Tax Law of People's Republic of China (PRC) (Presidential Decree No.64), since February 24, 20 17, the public welfare donation expenses incurred by enterprises are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over. It is suggested that enterprises do a good job of deduction account until the relevant tax policies are introduced.