0 1 salary and salary expenditure
Reasonable wages and salaries incurred by enterprises are allowed to be deducted according to the facts.
02 employee welfare fund
The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
03 Labor Expenditure of Enterprises Accepting External Labor Dispatch
The actual expenses incurred by an enterprise in accepting external labor dispatch should be deducted before tax in two ways: the expenses paid directly to the labor dispatch company according to the agreement (contract) should be regarded as labor expenses; The expenses paid directly to employees should be regarded as wages and salaries and employee welfare expenses. Among them, the expenses belonging to wages and salaries are allowed to be included in the total wage and salary base of the enterprise as the basis for calculating and deducting other related expenses.
04 Resignation compensation
According to the company's financial system, the enterprise withdraws the resignation compensation fee for employees. When the annual enterprise income tax is settled, the amount of "accrued expenses" in that year shall be adjusted. Employees actually receive resignation compensation after leaving their jobs, and enterprises can make pre-tax deduction according to regulations.
05 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.
Trade union funds appropriated by enterprises shall be deducted before tax according to law after obtaining legal and effective special receipts or receipts for trade union funds.
06 employee education funds
From 20 1 8,65438+10,1,the part of the employee education expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
Scope of Employee Education Funds: Opinions on the Management of the Extraction and Use of Employee Education Funds in Enterprises (Caijian [2006] No.317).
exceptional case
(1) Training fees for employees of integrated circuit design enterprises and qualified software enterprises (recognized animation enterprises independently develop and produce animation products): accounted separately and deducted according to the facts.
(2) The actual flight training expenses incurred by aviation enterprises, such as pilot training fees, flight training fees, crew training fees and air guard training fees, can be deducted as the transportation expenses of aviation enterprises.
(3) The training fees used by nuclear power enterprises to train nuclear power plant operators are strictly distinguished from the employee education funds and accounted for separately, which can be deducted as the power generation cost of the enterprise.
07 Social insurance premiums and other insurance premiums
The basic social insurance premiums and housing accumulation funds paid by enterprises for employees that meet the prescribed scope and standards are allowed to be deducted according to the facts.
Personal safety insurance premiums paid by enterprises for special types of workers and commercial insurance premiums in line with state regulations can be deducted.
According to the relevant national policies and regulations, the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for all their employees on the job or on the job are deducted when calculating the taxable income; The excess shall not be deducted.
08 property insurance
Enterprises that are allowed to participate in property insurance are allowed to deduct the insurance premiums paid according to regulations.
Personal accident insurance fee in corporate travel expenses.
Personal accident insurance expenses incurred by employees of enterprises on business trips by means of transportation are allowed to be deducted when calculating taxable income.
10 employer liability insurance and public liability insurance
Enterprises participating in employer liability insurance, public liability insurance and other liability insurance are allowed to deduct the insurance premiums paid according to regulations before enterprise income tax.
1 1 interest expense
Interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and interbank lending, and interest expenses incurred by enterprises in issuing bonds after approval can be deducted according to the facts;
The interest expenses incurred by non-financial enterprises in borrowing from non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, and may be deducted according to the facts.
The interest expenses incurred by an enterprise in borrowing from shareholders or other natural persons related to the enterprise are in line with the provisions of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pre-tax Deduction of Enterprise Income Tax for Interest Expenses of Borrowing from Natural Persons by Enterprises (No.777 [2009] of the State Administration of Taxation).
12 business entertainment expenses
Business entertainment expenses related to the production and operation activities of the enterprise shall be deducted according to 60% of the actual amount, but the maximum amount shall not exceed 5‰ of the sales (business) income of the year (including deemed sales (business) income).
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.
13 advertising fee and business promotion fee
Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Special provisions
(1) Advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises that do not exceed 30% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
(2) Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.
14 public welfare donation expenditure
The actual public welfare donation expenditure of the enterprise is less than 12% of the total annual profit, which is 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.
15 epidemic prevention donation expenditure
From June 5438+1 October1day, 2020, cash and articles donated by enterprises to deal with the novel coronavirus epidemic through public welfare social organizations or state organs such as people's governments at or above the county level (including the county level) are allowed to be deducted in full when calculating the taxable income of enterprise income tax. Since June 5438+1 October1day, 2020, enterprises have directly donated articles to hospitals undertaking epidemic prevention and control tasks, which are allowed to be deducted in full when calculating taxable income.
16 handling fee and commission expenses
The general enterprise shall calculate the limit according to 5% of the income confirmed by signing the service agreement or contract; Except for entrusting individual agents, the handling fees and commissions paid by enterprises in cash or other non-transfer ways shall not be deducted before tax. The handling fees and commissions related to business activities incurred by an insurance enterprise shall not exceed 18% (inclusive) of the balance of all premium income in the current year after deducting surrender premium. , deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.
In the process of developing customers and expanding business (such as entrusting sales of telephone access cards, telephone prepaid cards, etc.), telecom enterprises need to pay fees and commissions to brokers and agents. The actual related fees and commissions do not exceed 5% of the total income of the enterprise in the current year, and are allowed to be deducted according to the facts before enterprise income tax. Enterprises (such as securities, futures, insurance agents, etc.). ) engaged in agency services, the business income is fees and commissions, and the actual operating costs (including fees and commissions) of obtaining this income are allowed to be deducted according to the facts before enterprise income tax.
17 Donation Expenditure for Poverty Alleviation
From 20 19 65438+ 10/0 to 2022 65438+February 3 1, donations made by enterprises for poverty alleviation by public welfare social organizations in designated poverty-stricken areas or people's governments at or above the county level (including the county level) and their departments and directly affiliated institutions are allowed to be deducted when calculating the taxable income of enterprise income tax.
18 exchange loss
The currency transactions of an enterprise at the end of the tax year and the exchange losses incurred when the monetary assets and liabilities other than RMB are converted into RMB according to the central parity of the spot exchange rate at the end of the tax year are allowed to be deducted, except that they have been included in the relevant asset costs and losses related to the distribution of profits to owners.
19 labor protection fee
It is allowed to deduct the reasonable labor protection expenses incurred by the enterprise.
20 rental fee
The rental fee paid by the enterprise for renting fixed assets according to the production and business activities shall be deducted in the following ways:
(1) Lease expenses incurred in renting fixed assets through operating lease shall be deducted on average according to the lease term;
(2) The rental expenses incurred in leasing fixed assets by means of financial leasing shall be deducted by stages for the part that constitutes the value of the fixed assets leased by financial leasing.
2 1 office expenses for opening (preparation)
In the enterprise income tax law, the start-up expenses are not clearly listed as long-term deferred expenses, and enterprises can deduct them in one lump sum in the year when they start to operate, or they can deal with them in accordance with the provisions of the enterprise income tax law on the treatment of long-term deferred expenses, but once selected, they cannot be changed.
22 government funds and administrative fees
Government funds paid by enterprises in accordance with regulations and approved by the State Council or the Ministry of Finance, as well as administrative fees approved by the State Council and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and their finance and price departments, are allowed to be deducted when calculating taxable income.
23. Party organization work funds
The actual expenditure of Party organizations' work funds does not exceed the total annual salary of employees 1%, which can be deducted before the actual enterprise income tax.
The working funds of party organizations must be used for the activities of the party, and the scope of use includes: convening inner-party meetings, carrying out inner-party publicity and education activities and organizing activities; Organize the education and training of party member and activists joining the Party; Commend advanced grassroots party organizations, outstanding party member and outstanding party workers; Visiting, offering condolences and subsidizing party member with difficulties in life; Subscribe to or purchase newspapers, materials and equipment for education in party member; Maintain the activity places and facilities of party organizations.
24 all taxes except enterprise income tax and value-added tax and their surcharges.
All taxes and surcharges incurred by an enterprise except enterprise income tax and allowable deduction of value-added tax can be deducted before tax.
25. Liquidated damages (including bank default interest), compensation and fines.
Economic contract liquidated damages (including bank penalty interest), compensation, fines, late payment fees paid to customers due to overdue payment of commercial contracts, etc. It belongs to the liquidated damages paid by the taxpayer in accordance with the provisions of the economic contract and is related to production and operation, and can be deducted before tax.
26 special funds for environmental protection and ecological restoration
The special funds for environmental protection and ecological restoration extracted by enterprises in accordance with the relevant provisions of laws and administrative regulations are allowed to be deducted. If the above-mentioned special funds change after extraction, they shall not be deducted.
27 depreciation of fixed assets
When calculating taxable income, it is allowed to deduct the depreciation of fixed assets calculated by enterprises according to regulations.
Deduction of depreciation of fixed assets calculated by the straight-line method is allowed.
The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
The following fixed assets shall not be depreciated:
(1) Fixed assets other than houses and buildings that have not been put into use;
(2) Fixed assets leased in the form of operating lease;
(3) Fixed assets leased by means of financial leasing;
(4) Fixed assets that have been fully depreciated and continue to be used;
(5) Fixed assets unrelated to business activities;
(6) Separate valuation of land recorded as fixed assets;
(seven) other fixed assets that cannot be deducted from depreciation.
28 Depreciation of productive biological assets
It is allowed to deduct the depreciation of productive biological assets calculated according to the straight-line method.
The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.
An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.
29 Amortization of intangible assets
It is allowed to deduct the amortization expenses of intangible assets calculated by the straight-line method.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
Amortization expense deduction shall not be calculated for the following intangible assets:
(1) Intangible assets with self-development expenses deducted when calculating taxable income;
(2) Self-created goodwill;
(3) Intangible assets unrelated to business activities;
(4) Other intangible assets that cannot be deducted from amortization expenses.
Amortization of long-term deferred expenses
The following expenses incurred by the enterprise are regarded as long-term deferred expenses, which are amortized in accordance with the provisions and allowed to be deducted:
(1) Expenditures for renovation of fixed assets that have been fully depreciated;
(2) expenditure on reconstruction of rented fixed assets;
(3) Expenditure on major repairs of fixed assets;
(4) Other expenses that should be regarded as long-term deferred expenses.
3 1 Tax treatment of inventory
When an enterprise uses or sells inventory, the inventory cost calculated according to regulations can be deducted when calculating taxable income.
32 tax treatment of investment assets
During the period of foreign investment, the cost of investment assets shall not be deducted when calculating taxable income.
The investment assets mentioned in Article 14 of the Enterprise Income Tax Law refer to the assets formed by enterprises' foreign equity investment and creditor's rights investment.
When an enterprise transfers or disposes of an investment asset, it is allowed to deduct the cost of the investment asset.
33 guarantee loss
Where an enterprise provides external guarantees related to its production and business activities, it shall be jointly and severally liable for the guarantor's failure to repay the debts on schedule. After recourse, the guarantor can repay the money for free, and the unrecoverable money shall be handled in accordance with the relevant provisions on the loss of accounts receivable.
The guarantee related to the production and operation activities of an enterprise refers to the guarantee provided by the enterprise to the outside world for its taxable income, investment, financing, material procurement, product sales and other production and operation activities.
34 Asset loss
The asset losses allowed to be deducted before enterprise income tax refer to the reasonable losses (actual asset losses) that occurred during the actual disposal and transfer of the above-mentioned assets, and the losses (legal asset losses) that were calculated and confirmed according to the prescribed conditions although the enterprise did not actually dispose of or transfer the above-mentioned assets.