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Which items are not allowed to be charged in the enterprise income tax?
According to the regulations, the following items shall not be deducted when calculating enterprise income tax:

Capital expenditure, intangible assets transfer and development expenditure, illegal business fines and confiscation of property losses, fines, late payment fees paid in violation of laws and administrative regulations, compensation for losses caused by natural disasters or accidents, donations exceeding the allowable deduction standards stipulated by the state, various sponsorship expenditures, other expenses unrelated to income, principal and interest expenditures incurred by other enterprises to provide guarantees unrelated to their taxable income, repair fees for staff quarters, items not deducted this year, Reserves in any form other than those that can be withdrawn according to the provisions of national tax laws and regulations, reserves withdrawn by futures exchanges and futures brokerage institutions, advertising fees for grain and liquor, unapproved funds and expenses inside and outside the price, housing losses sold to employees by enterprises that set up housing accumulation fund and housing turnover fund system, depreciation expenses and maintenance fees for selling or renting houses, kickbacks and bribes for the part of housing accumulation fund that exceeds the taxable wage standard, Expenses that exceed or exceed the legal scope and standards, handling fees returned by financial enterprises, rental fees paid by enterprise tenants, employment security funds and late fees paid by labor service enterprises, etc. Ask more questions in accounting net >>