1. Travel expenses The transportation expenses such as air tickets, car and boat expenses incurred by employees on business trips, business negotiations and visiting customers shall not be deducted; Meals and business entertainment expenses incurred on business trips shall not be deducted. The deductible input tax rate for the accommodation expenses incurred is 6%. 2. Office expenses Office expenses refer to the expenses incurred by the unit in purchasing office supplies such as stationery and paper and computers, fax machines, ink cartridges, accessories and copy paper. Deductible input deduction tax rate: 17%. 3. Communication fees mainly refer to the telephone charges and service fees, telephone installation fees, network fees, etc. of various communication tools of the company, such as office telephone charges, IP telephone charges, conference TV charges, fax charges, etc. collected by the company. Including office telephone charges, fax receiving and sending fees, network usage fees and mailing fees. The specific input tax rates are as follows: 1. Office telephone charges, network usage, fees and transmission lines%; Providing basic telecommunications services at a tax rate of 11%; Provide value-added telecommunications services at a tax rate of 6%. 2. The mailing rates of articles are 11% and 6%. The transportation tax deduction rate is 11%, and the logistics auxiliary service tax deduction rate is 6%. The railway transportation service is deducted according to 11% of the freight. Four, rental fees mainly include housing rental, equipment rental, plant rental, etc. The input tax rates are as follows: 1. Rental fees for real estate such as houses and venues: 11%. 2. Other rental fees, such as cars, equipment, computers and printers: 17%. V. Vehicle maintenance fee 1. Vehicle maintenance fee: purchase of vehicle parts, vehicle decoration, vehicle maintenance and major repairs, etc., and the input tax deduction rate is 17%. 2. Vehicle insurance premium: input tax rate: 6%. Six, the property fee mainly refers to the office building property, cleaning and other expenses paid by the unit. Input tax rate: 6%. Seven, books and newspapers refers to the unit to buy books, books and other expenses. Input tax rate: 13%. 8. The input tax rates of water, electricity, heating, gas and coal are respectively: 1. Electricity fee: 17%, and the electricity produced by small hydropower generating units is collected by suppliers in a simple way, and the tax rate is 3%. 2. Water fee: 13%; If the sales of tap water is simply levied, the tax rate is 3%. 3. Fuel, gas, etc.: 17%. Nine, the conference fee refers to the expenses during various meetings of the unit, including the rental of conference venues, the rental of conference facilities, and the cost of conference layout. The input tax rates are as follows: 1. Outsourcing to exhibition companies for unified preparation and exclusive use, and the input tax deduction rate is 6%. 2. If the leased site is held by itself, the input tax deduction rate is 11%. X. Advertising expenses mainly refer to the expenses of various publicity activities of the unit. The input tax rates are: 1. Printing expenses of printed materials, display cards and other materials: 17%. 2. Advertising expenses for exhibition activities, advertising production agents and others: 6%. Eleven, repair costs include housing maintenance costs, office equipment maintenance costs, self-owned machinery and equipment repair costs. The input tax rates are: 1. Maintenance of houses and ancillary facilities: 11%. 2. Maintenance fees for office equipment, mechanical equipment and outsourcing: 17%. Twelve, the intermediary service fee refers to the cost of hiring various intermediary agencies, such as audit, capital verification audit, asset evaluation and other expenses. Or the expenses of the financial and taxation consultants, legal consultants, technical consultants, etc. hired by the enterprise for technical and management consulting to the relevant consulting institutions. Input tax rate: 6%. Thirteen, technical consulting, services, transfer fees mainly refer to other units or individuals to use non-patented technology to pay the cost. Including the related expenses incurred in the process of technical consultation, service, training and technology transfer, the input deduction tax rate is 6%. XIV. Financial expenses mainly include providing services such as currency exchange, electronic banking, credit card, credit, asset management, trust management, fund management, fund settlement, capital settlement and financial payment. Input tax deduction rate: 6%. 15. Labor expenses mainly refer to work clothes, gloves, disinfectants, cooling products, dust masks, noise-proof earplugs, etc. provided for employees due to work needs, as well as products enjoyed by workers exposed to toxic substances, silica dust, radiation, diving, caisson and high temperature. Input tax deduction rate: 17%. Sixteen, inspection, test fees refers to the company in the process of production, quality improvement of the test, laboratory tests and other tests. Input tax deduction rate: 6%. 17. R&D expenses refer to the expenses incurred in R&D, testing and other tests in the process of R&D, production and quality improvement. The input tax deduction rates are: 1. R&D services: 11%, 3%. 2. R&D equipment and materials: 17%. 3. Entrusted R&D services: 6%. 18. Training fees mainly refer to all kinds of training expenses related to production and operation of enterprises, such as on-the-job training, on-the-job training, specialized business training and initial training. If these expenses are used exclusively, they can be deducted. Input tax deduction rate: 6%. 19. Supplies for production safety include safety helmet, safety belt, protective net, safety net, insulating gloves, shoes, wire rope, tool fence, fire extinguishing equipment, temporary power supply distribution box, air breaker, disconnector, electric leakage device, fire-proof and explosion-proof equipment, etc. Input tax deduction rate: 17%. Twenty, the heating fee mainly refers to the cost paid for the unit heating in winter. Input tax deduction rate: 13%. Twenty-one, property insurance is the property insurance for the purchase of enterprise assets. Input tax deduction rate: 6%. Twenty-two, security premium 1, cameras, fire equipment and other expenses purchased for safety, room daily expenses, input deduction tax rate: 17%. 2. Expenses for hiring security personnel: 6%. 23. Greening expenses refer to expenses used by the company for greening, such as purchasing flowers and plants, placing flowers and trees in the office, etc. The input tax rate is 13%.