I. Capital expenditure
Capital expenditure refers to the expenditure of taxpayers on purchasing and constructing fixed assets and investing abroad. The foreign investment expenditure mentioned here includes the taxpayer's investment in other units in the form of monetary funds, physical and intangible assets, including long-term and short-term investments such as purchases and stocks.
II. Expenditure on intangible assets transfer and development
Expenditure on the transfer and development of intangible assets refers to the expenses incurred by taxpayers in purchasing or developing intangible assets themselves that cannot be directly deducted, and the part of intangible assets development expenditure that does not form assets is allowed to be deducted.
Three, illegal business fines and confiscation of property losses.
Illegal business fines and confiscation of property losses refer to the fines and confiscation of property losses imposed by the relevant departments by taxpayers in violation of national laws, regulations and rules in production and operation. Deduction is not allowed.
4. Fines, fines and penalties paid for violating laws and administrative regulations.
(1) Fines, fines and late fees paid for violating laws and administrative regulations shall not be deducted before tax.
(2) late fees, fines and penalties for various taxes
Late fees, fines and penalties for various taxes refer to the late fees and fines imposed by tax authorities on taxpayers who violate the provisions of the national tax law, and the fines imposed by judicial departments on taxpayers. In addition, it also includes all kinds of fines other than the above-mentioned illegal business fines, including fines for unqualified health inspection, fines for violating family planning, fines for unqualified greening, fines for excessive sewage discharge, fines for excessive traffic violations, etc. , deduction is not allowed.
Five, natural disasters or accidents have compensation for losses.
The part with compensation for natural disasters or accidents refers to the compensation paid by the insurance company after the taxpayer participates in property insurance and suffers from natural disasters or accidents. Deduction is not allowed. Because taxpayers have suffered natural disasters or accidents, but they have been compensated, taxpayers have not actually suffered losses, so they should not be deducted.
6 donations that exceed the allowable deduction standard stipulated by the state.
Donations for public welfare and relief, as well as donations for non-public welfare and relief, are beyond the scope of public welfare and relief stipulated in the tax law, and donations exceeding 3% of the annual taxable income (financial and insurance enterprises 1.5%) are not allowed to be deducted.
7. Accrued deductions for this year.
Items that should be accrued but not deducted in the tax year of an enterprise include all kinds of accrued expenses and accrued depreciation. , shall not be transferred to the next year for supplementary deduction.
The above-mentioned (Cai Shui Zi [1996] No.79) stipulates that "the items that should be accrued and deducted by an enterprise in the tax year include all kinds of accrued expenses, accrued expenses and accrued depreciation. , shall not be transferred to the next annual supplementary deduction ",refers to the end of the year, taxpayers in the specified reporting period after the declaration, should be accrued and accrued tax deduction items.
Eight, staff dormitory repair costs
The dormitory of enterprise employees belongs to welfare facilities, and the rent collected by it is not regarded as taxable income. Therefore, according to the principle of relativity of deduction of enterprise income tax expenses, expenses unrelated to taxpayers' taxable income shall not be deducted before tax. The maintenance fee of enterprise staff dormitory should be spent in the working capital of enterprise housing.
Nine, the national tax laws and regulations can be drawn from any form of reserve.
(1) According to the Provisional Regulations and its detailed rules for implementation, the expenses for pre-tax deduction of enterprise income tax shall be deducted in principle. Except as expressly stipulated in national tax laws and regulations (referring to regulations, detailed rules, tax words, tax issuance, tax letter issuance and other documents), the expenses deducted before enterprise income tax are not allowed to be set aside as reserves (including various occupational risk reserves), and should be deducted according to the facts when they actually occur. From the perspective of accounting and financial management, the proportion, standard and reserve for taxpayers to withdraw management fees and other expenses approved by relevant departments cannot be used as the basis for deducting expenses before enterprise income tax. When a taxpayer declares tax payment at the end of the year, it shall transfer the excess expenses or reserve balance to the taxable income of the current period in accordance with the provisions of the tax law, and shall not carry it forward to the subsequent tax year in the form of reserve. The tax authorities have the right to examine the legality and authenticity of taxpayers' pre-tax deductions and various expenses in accordance with the provisions of the tax law. If a taxpayer deducts expenses in a false name, or deducts more expenses in the form of reserve, and fails to make adjustments when filing tax returns at the end of the year, the competent tax authorities shall punish him according to the relevant provisions of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management.
(2) Pre-tax deduction is not allowed for inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve, risk reserve fund (including investment risk reserve fund) and reserves in any form other than those that can be withdrawn according to national tax laws and regulations.
(3) The "commission difference" of the publishing industry is a reserve, which is not allowed to be deducted before tax.
Ten, futures exchanges and futures brokerage institutions to withdraw reserves.
The risk reserve and transaction loss reserve drawn by futures exchanges and futures brokerage institutions according to financial regulations cannot be used as the basis for pre-tax deduction of enterprise income tax. When declaring and paying income tax at the end of the year, futures exchanges and futures brokerage institutions shall, in accordance with the provisions of tax laws and regulations, transfer the balance of excess risk reserve and transaction loss reserve to the taxable income in the current period, and shall not carry it over to the subsequent tax years in the form of reserves.
Eleven, grain liquor advertising fees
According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax and its detailed rules for implementation, all expenses incurred by taxpayers related to production and operation are allowed to be deducted when calculating taxable income. Considering the production situation of grain liquor in China and the specific situation of advertising expenses, according to the spirit of the State Council's leadership instructions, in order to strengthen the tax management of grain liquor, reasonably guide liquor consumption, ensure people's health and life safety, and effectively solve the problem of high food consumption in liquor production in China, it is decided that the advertising expenses of grain liquor (including potato liquor) shall not be deducted before tax. The deducted part shall be subject to tax adjustment when calculating and paying enterprise income tax.
This document will be implemented as of 1998 65438+ 10/day.
Twelve, unauthorized internal and external price funds and fees.
(1) According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Enterprise Income Tax and its detailed rules for implementation, except for the items that are expressly exempted from enterprise income tax by the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China of People's Republic of China (PRC), all incomes of the enterprise, including various funds (funds and surcharges) and fees charged to the buyer, shall be incorporated into the total income of the enterprise.
(2) All kinds of funds (funds and surcharges) and expenses paid by enterprises to state organs, institutions, social organizations or other units shall not be deducted before enterprise income tax, except for those explicitly allowed by People's Republic of China (PRC) the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China.
(3) According to the above principles, the details are as follows:
1. All kinds of internal and external funds (funds, surcharges and handling fees) collected and paid by enterprises are approved by the State Council or the Ministry of Finance, and shall be included in the financial accounts of budgetary or extra-budgetary funds at the same level according to regulations. If two lines of revenue and expenditure are managed, enterprise income tax is not levied, and enterprises are allowed to make pre-tax deduction when calculating and paying enterprise income tax;
2. Fees collected and paid by enterprises are approved by the State Council or the Ministry of Finance in conjunction with relevant departments and provincial people's governments, and are included in the financial accounts of the fiscal budget or extra-budgetary funds at the same level according to regulations, and two lines of revenue and expenditure management are implemented, and enterprise income tax is not levied, allowing enterprises to make pre-tax deductions when calculating and paying enterprise income tax;
3. In addition to the above provisions, other funds (funds and surcharges) and expenses inside and outside the price shall not be deducted before tax, and enterprise income tax must be levied according to law.
(IV) When an enterprise enjoys the policy provisions in accordance with the above-mentioned document Caishuizi [1997] No.22, it shall provide the documents approved by the State Council or the Ministry of Finance in conjunction with relevant departments and provincial people's governments, which shall be incorporated into the financial accounts of funds within or outside the budget at the same level, and the specific provisions on the management of two lines of revenue and expenditure shall be implemented. Otherwise, the paying enterprise shall not be deducted before tax, and the collecting unit shall not be exempted from enterprise income tax.
Thirteen, has been sold or leased housing depreciation and maintenance costs.
The housing that the enterprise has sold to its employees shall not be deducted from the housing depreciation and maintenance expenses from the date when the employee obtains the property right certificate or the employee stops paying the rent.
Fourteen, the housing provident fund exceeds the taxable wage standard.
Housing provident fund paid by enterprises for employees according to the unified provisions of the state, housing subsidies, housing rent subsidies and housing difficulties subsidies issued according to the methods approved by the provincial people's government can be deducted according to the facts before tax, and will not be included in the wages and salaries of enterprises for the time being; The housing accumulation fund or various housing subsidies paid or distributed by enterprises in excess of the prescribed standards shall be regarded as the wages and salaries of enterprises, and the part exceeding the taxable wages shall not be deducted before tax.
Fifteen, bribery and other illegal expenses
Bribery and other illegal expenses shall not be deducted before tax.
Sixteen, more than or higher than the statutory scope and standards of part of the cost.
Tax laws and regulations have specific deduction scope and standards (proportion or amount), and actual expenditures that exceed or exceed the legal scope and standards shall not be deducted.
Seventeen, the financial allocation of equipment investment.
Investment in equipment purchased with financial allocation shall not be deducted from enterprise income tax.
For technical transformation projects with both self-financing and bank loans and financial allocations, the financial allocation investment for purchasing domestic equipment shall be calculated and determined according to the proportion of the financial allocation amount to the total project investment. The total investment in domestic equipment is deducted from the financial allocation investment for purchasing domestic equipment calculated and determined by the above method, and the balance is the investment in domestic equipment calculated and deducted from enterprise income tax.
Eighteen, advertising company group manuscript fees, publicity fees.
According to the current tax law, paying the group's contribution fee and advertising promotion fee according to a certain proportion of advertising income is a rebate and cannot be deducted before enterprise income tax.