In addition to the production cost (sales cost), the following items can be deducted from the enterprise income tax:

1 Wage and salary expenses

Reasonable wage and salary expenses incurred by the enterprise are allowed to be deducted according to the facts.

2 employee welfare expenses

The employee welfare expenses incurred by an enterprise that do not exceed 14% of the total wages and salaries are allowed to be deducted.

3 Expenditure of enterprises accepting external labor dispatch

The actual expenses incurred by enterprises 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 the expenses of wages and salaries and employee welfare. Among them, the expenses belonging to wages and salaries are allowed to be included in the base of the total wages and salaries of enterprises as the basis for calculating the deduction of other related expenses.

4 Resignation Compensation

The enterprise withdraws the resignation compensation for its employees according to the company's financial system. When the annual enterprise income tax is settled, the amount of "accrued expenses" in the current year is adjusted. After the employees leave the enterprise and actually receive the resignation compensation, the enterprise can make pre-tax deduction according to the regulations.

5 trade union funds

The amount of trade union funds allocated by an enterprise that does not exceed 2% of the total wages and salaries is allowed to be deducted.

The trade union funds allocated by an enterprise can only be deducted before tax according to law after obtaining a legal and effective special receipt or collection certificate for trade union funds.

6 Employee education funds

Since January 1, 218, the portion of employee education funds incurred by an 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 withdrawal and use of employee education funds in enterprises (Cai Jian [26] No.317)

special circumstances

(1) employee training expenses of integrated circuit design enterprises and qualified software enterprises (recognized animation enterprises independently develop and produce animation products): separately accounted for and deducted according to the facts.

(2) The actual aircrew training expenses, such as pilot training expenses, flight training expenses, crew training expenses and air guard training expenses, can be deducted as the transportation cost of the aviation enterprise.

(3) The training expenses of nuclear power generation enterprises for training 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 enterprises.

7 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 policies and regulations of the state, the supplementary endowment insurance premium and supplementary medical insurance premium paid by the enterprise for all employees who are employed or employed in the enterprise shall be deducted when calculating the taxable income; The excess shall not be deducted.

8 property insurance

The insurance premiums paid by enterprises in accordance with the regulations are allowed to be deducted.

9 Personal accident insurance premium in enterprise travel expenses

Personal accident insurance premium expenses incurred by enterprise employees on business trips by means of transportation are allowed to be deducted when calculating taxable income.

1 Employer's liability insurance and public liability insurance

Enterprises participating in liability insurance such as employer's liability insurance and public liability insurance are allowed to deduct the insurance premiums paid according to regulations before enterprise income tax.

11 Interest expenses

Interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, various deposit interest expenses and interbank lending interest expenses of financial enterprises, and interest expenses incurred by enterprises in issuing bonds after approval can be deducted according to the facts;

the interest expenses of non-financial enterprises borrowed from non-financial enterprises, which do not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, can 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 meet the requirements of the Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Enterprise Income Tax for Interest Expenses of Enterprises Borrowing from Natural Persons (Guoshuihan [29] No.777).

12 Business Entertainment Expenses

The business entertainment expenses incurred by the enterprise related to production and operation activities shall be deducted according to 6% of the actual amount, but the maximum amount shall not exceed the sales in the current year.

for enterprises engaged in equity investment business (including headquarters of group companies, 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 from the invested enterprises.

13 Advertising expenses and business promotion expenses

Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by an enterprise that do not exceed 15% of the sales (business) income of that year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Special Provisions

(1) The advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises, which do not exceed 3% of the sales (business) income of the year, are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

(2) tobacco advertising expenses and business promotion expenses of tobacco enterprises shall not be deducted when calculating taxable income.

14 public welfare donation expenditure

The actual public welfare donation expenditure incurred by the enterprise, which is less than 12% of the total annual profit, is allowed to be deducted when calculating the taxable income; The portion exceeding 12% of the total annual profit shall be deducted from the taxable income within three years after the carry-over.

15 Donation expenditure for epidemic prevention

Since January 1, 22, enterprises have donated cash and articles to deal with the pneumonia epidemic in novel coronavirus through public welfare social organizations or people's governments at or above the county level (including county level) and other state organs, which are allowed to be fully deducted when calculating the taxable income of enterprise income tax. Since January 1, 22, enterprises have directly donated articles to hospitals undertaking epidemic prevention and control tasks to deal with the pneumonia epidemic in novel coronavirus, which are allowed to be deducted in full when calculating taxable income.

16 Fees and commission expenses

General enterprises calculate the limit according to 5% of the income amount confirmed by signing the service agreement or contract; Except for entrusting an individual agent, the handling fees and commissions paid by enterprises in cash and other non-transfer ways shall not be deducted before tax. Fees and commission expenses incurred by an insurance enterprise related to its business activities, which do not exceed 18% (inclusive) of the balance of all premium income in the current year after deducting surrender premium, shall be deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.

in the process of customer development and business expansion (such as entrusting sales of telephone access cards and telephone recharge cards), telecom enterprises need to pay fees and commissions to brokers and agents, and the related fees and commissions actually incurred, which do not exceed 5% of the total income of the enterprise in the current year, 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 and business income are fees and commissions, and their actual operating costs (including fees and commission expenses) for obtaining such income are allowed to be deducted according to the facts before enterprise income tax.

17 Donation Expenditure for Poverty Alleviation

From January 1, 219 to December 31, 222, enterprises used donations for poverty alleviation in targeted poverty-stricken areas through public welfare social organizations or people's governments at or above the county level (including the county level), which are allowed to be deducted when calculating the taxable income of enterprise income tax.

18 exchange losses

The exchange losses incurred by an enterprise when it converts monetary assets and liabilities other than RMB into RMB at the end of the tax year are allowed to be deducted, except those that have been included in the relevant asset costs and those related to the distribution of profits to owners.

19 Labor protection expenses

Reasonable labor protection expenses incurred by the enterprise are allowed to be deducted.

2 rental fee

The rental fee paid by an enterprise for renting fixed assets according to the needs of production and business activities shall be deducted according to the following methods:

(1) The rental fee incurred in renting fixed assets by operating lease shall be deducted evenly according to the lease term;

(2) The rental expenses incurred in leasing fixed assets by means of financial leasing shall be deducted from the depreciation expenses that constitute the value of the fixed assets leased by financial leasing according to regulations.

21 start-up (preparation) expenses

The start-up (preparation) expenses are not clearly listed as long-term deferred expenses in the Enterprise Income Tax Law. An enterprise can deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions on long-term deferred expenses in the Enterprise Income Tax Law, but once selected, they shall not 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, and administrative fees approved by the people's governments of the State Council and provinces, autonomous regions and municipalities directly under the Central Government and their financial and price departments are allowed to be deducted when calculating taxable income.

23 Party organization work funds

The actual expenditure of Party organization work funds does not exceed 1% of the total annual salary of employees, which can be deducted before the actual enterprise income tax.

Party organizations' working funds must be used for Party activities, 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 grass-roots 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 used to carry out education in party member; Maintain the venues and facilities of party organizations.

24 all taxes and surcharges except enterprise income tax and value-added tax

all taxes and surcharges except enterprise income tax and value-added tax that can be deducted can be deducted before tax.

25 liquidated damages (including bank default interest), compensation, fines

liquidated damages for economic contracts (including bank default interest), compensation, fines, late payment fees paid to customers for overdue payment of commercial contracts, etc. belong to the liquidated damages paid by taxpayers in accordance with the provisions of economic contracts, and are related to production and operation, and can be deducted before tax.

26 Special funds for environmental protection and ecological restoration

Special funds for environmental protection and ecological restoration, etc., which are drawn by enterprises in accordance with the relevant provisions of laws and administrative regulations, are allowed to be deducted. If the above-mentioned special funds are changed after extraction, they shall not be deducted.

27 depreciation of fixed assets

when calculating taxable income, the depreciation of fixed assets calculated by the enterprise according to the regulations is allowed to be deducted.

depreciation of fixed assets calculated by the straight-line method is allowed to be deducted.

the enterprise shall calculate the depreciation from the month following the month when the fixed assets are put into use; Fixed assets that have stopped using shall stop calculating depreciation from the month following the month of stopping using.

depreciation deduction is not allowed for the following fixed assets:

(1) unused fixed assets other than houses and buildings;

(2) Fixed assets leased by way 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) separately evaluate the land recorded as fixed assets;

(7) Other fixed assets for which depreciation deduction is not allowed.

28 depreciation of productive biological assets

depreciation of productive biological assets calculated by the straight-line method is allowed to be deducted.

the enterprise shall calculate the depreciation from the second month of the month when the productive biological assets are put into use; The depreciation of productive biological assets that have ceased to be used shall be stopped from the month following the month of cessation of use.

an enterprise shall reasonably determine the estimated net salvage value of productive biological assets according to their nature and usage. The estimated net residual value of productive biological assets shall not be changed once it is determined.

29 Amortization of intangible assets

Amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted.

the amortization period of intangible assets shall not be less than 1 years.

intangible assets as investment or transferee, if the service life is stipulated in relevant laws or contracts, can be amortized in installments according to the stipulated or agreed service life.

the expenditure of outsourcing goodwill is allowed to be deducted when the enterprise is transferred or liquidated as a whole.

Amortization expense deduction is not allowed for the following intangible assets:

(1) Intangible assets whose self-developed expenses have been 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.

3 Amortization of long-term deferred expenses

The following expenses incurred by the enterprise are regarded as long-term deferred expenses, which are amortized according to regulations, and are allowed to be deducted:

(1) Reconstruction expenses 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.

31 tax treatment of inventories

The inventory cost calculated in accordance with the regulations when an enterprise uses or sells inventories is allowed to be deducted when calculating taxable income.

32 tax treatment of investment assets

During the period of enterprise's 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 the equity investment and creditor's rights investment made by enterprises abroad.

when an enterprise transfers or disposes of an investment asset, the cost of the investment asset is allowed to be deducted.

33 guarantee loss

If an enterprise provides a guarantee related to its production and business activities, it will bear joint and several liabilities because the guaranteed party fails to repay the debt on time. After recourse, the guaranteed party can repay the amount without compensation, and the unrecoverable amount will be treated as the loss of accounts receivable in accordance with relevant regulations.

the guarantee related to the production and operation activities of the enterprise refers to the guarantee provided by the enterprise related to the taxable income, investment, financing, material procurement, product sales and other production and operation activities of the enterprise.

34 loss of assets

The loss of assets allowed to be deducted before enterprise income tax refers to the reasonable loss (actual loss of assets) that occurred during the actual disposal and transfer of the above-mentioned assets, and the loss (statutory loss of assets) that was calculated and confirmed according to the prescribed conditions although the enterprise did not actually dispose of or transfer the above-mentioned assets.