please refer to the following measures for pre-tax deduction of enterprise income tax

measures for pre-tax deduction of enterprise income tax

chapter I general provisions

article 1 these measures are formulated in accordance with the spirit of the provisional regulations of the people's Republic of China on enterprise income tax and its implementing rules (hereinafter referred to as "regulations" and "rules").

article 4 of article 2 of the regulations stipulates that the taxable income is the balance of the total income of taxpayers in each tax year after deducting the items allowed to be deducted. The deductible items are all necessary and normal costs, expenses, taxes and losses incurred by taxpayers in each tax year related to obtaining taxable income.

Article 3 The deduction declared by taxpayers shall be true and legal. Truth refers to the ability to provide appropriate evidence to prove that the relevant expenses have actually occurred; Legality refers to compliance with national tax regulations. If other regulations are inconsistent with tax regulations, the tax regulations shall prevail.

Article 4 Unless otherwise stipulated in tax laws and regulations, the recognition of pre-tax deduction shall generally follow the following principles:

(1) The accrual principle. That is, taxpayers should confirm the deduction when the expenses occur rather than when they are actually paid.

(2) Proportion principle. That is, the expenses incurred by taxpayers should be declared and deducted in the current period when the expenses should be matched or distributed. The deductible expenses that taxpayers should declare in a tax year shall not be declared in advance or later.

(3) the principle of relevance. That is, the deductible expenses of taxpayers must be related to taxable income in nature and origin.

(4) the principle of certainty. That is, no matter when the taxpayer can deduct the expenses, the amount must be determined.

(5) the principle of rationality. That is to say, the calculation and distribution method of taxpayers' deductible expenses should conform to general business practices and accounting practices.

article 5 expenses incurred by taxpayers must be strictly distinguished between operating expenses and capital expenditures. Capital expenditure may not be deducted directly in the current period, but must be depreciated, amortized or included in the cost of relevant investment according to the provisions of tax laws and regulations.

article 6 in addition to the provisions of article 7 of the regulations, the following expenses shall not be deducted when calculating the taxable income:

(1) illegal expenses such as bribery;

(2) fines, fines and late fees paid for violating laws and administrative regulations;

(3) 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 regulations;

(4) tax laws and regulations have specific deduction scope and standards (proportion or amount), and the actual expenses exceed or exceed the legal scope and standards.

article 7 the determination of the cost of taxpayers' inventories, fixed assets, intangible assets and investments shall follow the historical cost principle. Taxpayers undergo reorganization activities such as merger, division and capital structure adjustment, and the implied appreciation or loss of the relevant assets has been confirmed and realized in taxation, the cost of the relevant assets can be determined according to the confirmed value after assessment.

chapter ii costs and expenses

article 8 costs refer to the costs of taxpayers selling commodities (products, materials, scraps, waste materials, etc.), providing labor services, transferring fixed assets and intangible assets (including technology transfer).

article 9 taxpayers must reasonably divide the costs incurred in business activities into direct costs and indirect costs. Direct costs are direct materials and direct labor that can be directly included in the operating costs of related costing objects or services. Indirect cost refers to the * * * same cost for multiple departments to provide services for the same cost object, or the joint cost for the same input to manufacture and provide two or more products or services.

direct costs can be directly included in the operating costs of related costing objects or services according to relevant accounting vouchers and records. Indirect costs must be allocated and included in the relevant cost calculation objects in a reasonable way according to the causal relationship with the cost calculation objects and the output of the cost calculation objects.

Article 1 Taxpayers' inventories shall be valued at the actual cost at the time of acquisition. The actual cost of taxpayers' purchased inventory includes purchase price, purchase expenses and taxes.

taxes included in inventory cost refer to consumption tax, customs duty, resource tax and VAT input tax that cannot be deducted from output tax.

the cost of taxpayers' self-made inventory includes indirect expenses such as manufacturing expenses.

Article 11 Taxpayers can use individual valuation method, first-in-first-out method, weighted average method, moving average method, planned cost method, gross profit margin method or retail price method to calculate the cost of issuing or receiving various inventories. If the physical process of inventory that taxpayers are using is consistent with LIFO method, LIFO method can also be used to determine the cost of issuing or receiving inventory. Taxpayers who use the planned cost method or retail price method to determine the inventory cost or sales cost must carry forward the cost difference or the difference between the purchase and sale of goods in time when filing tax returns at the end of the year.

article 12 once a taxpayer's cost calculation method, indirect cost allocation method and inventory valuation method are determined, they shall not be changed at will. if changes are really necessary, they shall be reported to the competent tax authorities for approval before the start of the next tax year. Otherwise, if the taxable income is affected, the tax authorities have the right to adjust it.

Article 13 Expenses refer to the deductible sales expenses, management expenses and financial expenses incurred by taxpayers in each tax year, except the related expenses that have been included in the cost.

article 14 sales expenses are expenses incurred by taxpayers for selling goods, including advertising expenses, transportation expenses, loading and unloading expenses, packaging expenses, exhibition expenses, insurance fees, sales commissions (which can be directly recognized as the import commission to adjust the purchase price of goods), commission fees, operating lease fees and travel expenses, wages and welfare expenses incurred by sales departments.

The purchase expenses of taxpayers engaged in commodity circulation business, such as packaging fees, transportation and miscellaneous fees, insurance fees during transportation and storage, handling fees, reasonable loss during transportation and sorting fees before warehousing, can be directly included in the sales expenses. If the taxpayer has included the above-mentioned purchase expenses into the inventory cost according to the needs of accounting, it shall not declare and deduct them repeatedly in the name of sales expenses.

The sales expenses of taxpayers engaged in real estate development business also include modification and repair expenses, nursing expenses and heating expenses before the development products are sold.

if the sales expenses incurred by taxpayers engaged in other businesses such as posts and telecommunications have been included in the operating costs, they shall not be included in the sales expenses for repeated deduction.

Article 15 Administrative expenses are the activities that the taxpayer's administrative department manages for the management organization? What's the problem? Garden? Hey? ⑸? Myanman 9 is taking a long time? ㄓㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ ㄓ Jing? Choose [13] core by? ⒎ dazzled? What? ⒎ dazzled? 5] The more idle you are, the more you throw it. ; しし〹〹 Write? Choose ⒐せし? Choose ⒅ hang そ escape? Choose what? Hey? Lu Dai selected 5? Smoke? ⑽ What is the witch? I love you, and I love you. 5] ካ? Do you choose ⒒а䮒а䮒ㄋԉ䮎for the test bed hook? Desire to choose (1) hope to choose (5) bare? Choose ⑼① road pledge? 6. Do you want to wash the persimmon? What's wrong with you? ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺ ⑺𖲚𖲚𖲚𖲚𖲚𖲚󣷚󣷚󣷚󣷚9 Dogs choose [5] paralysis and [6] training? What about it? What's the stem? What's wrong with Huan? Is it true that the disaster is arrested? Why are you scratching at radon? Hey? Let's learn from Xia Miao's tomb. 3. Is it appropriate to pull out a grasshopper? Hey? Ji Wei? Hurt the beep and instantly destroy the ignorant brother? Hey? What's the selection of the tomb?

headquarters funds, also known as company funds, include salaries, welfare expenses, travel expenses, office expenses, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables, etc.

article 16 financial expenses are expenses incurred by taxpayers in raising operating funds, including net interest expenses, net exchange losses, handling fees of financial institutions and other non-capitalized expenses.

Chapter III Wage and Salary Expenditure

Article 17 Wage and salary expenditure refers to all cash or non-cash labor remuneration paid by taxpayers to employees who work in this enterprise or have employment relationship with them in each tax year, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employment or employment.

regional subsidies, price subsidies and missed meals subsidies should all be regarded as salary expenses.

Article 18 The following expenses incurred by taxpayers shall not be regarded as salary expenses:

(1) Dividend income distributed by employees who invest in taxpayers;

(2) social security contributions paid for employees according to the regulations of the state or provincial government;

(3) various welfare expenditures paid from the employee welfare fund that has been withdrawn (including living allowance for employees, travel expenses for visiting relatives, etc.);

(4) various labor protection expenditures;

(5) Travel expenses and settling-in expenses for employees to transfer their jobs;

(6) various expenses for employees' retirement and resignation treatment;

(7) one-child allowance;

(8) Housing accumulation fund paid by tax payers;

(9) Other items identified by State Taxation Administration of The People's Republic of China that do not belong to wages and salaries.

Article 19 The employees who work in this enterprise or have employment relations with them include regular employees, contract workers and temporary workers, except for the following situations:

(1) The staff in the infirmary, staff bathroom, barber shop, kindergarten and nursery that should be paid out of the employee welfare funds;

(2) Retired workers, laid-off workers and workers waiting for jobs who have received pension insurance and unemployment benefits;

(3) the management and service personnel of the rented houses whose sold houses or rental income are included in the housing turnover fund;

Article 2 Unless otherwise stipulated, the wage and salary expenses shall be deducted by tax, and the tax deduction standard shall be implemented according to the regulations of the Ministry of Finance and State Taxation Administration of The People's Republic of China.

article 21 the wages and salaries paid by taxpayers who have been approved to implement the work-efficiency linkage method to employees, and the commission wages extracted and distributed by the catering service industry according to state regulations can be deducted according to the facts.

chapter iv depreciation or amortization of assets

article 22 depreciation expenses of fixed assets, amortization expenses of intangible assets and deferred assets used by taxpayers in their business activities may be deducted.

Article 23 Taxpayers' fixed assets shall be valued according to the provisions of Article 3 of the Detailed Rules. After the value of fixed assets is determined, it is generally not allowed to be adjusted except for the following special circumstances:

(1) assets and capital verification uniformly stipulated by the state;

(2) Dismantle a part of the fixed assets;

(3) In case of permanent damage to the fixed assets, it can be adjusted to the recoverable amount of the fixed assets after examination and approval by the competent tax authorities, and the losses can be confirmed;

(4) adjust the original provisional valuation according to the actual value or find that there is an error in the original valuation.

article 24 the scope of depreciation of taxpayers' fixed assets shall be implemented according to the provisions of article 31 of the detailed rules. Unless otherwise specified, depreciation or amortization expenses shall not be accrued for the following assets:

(1) Houses that have been sold to individual employees and rented to individual employees, and the rental income is not included in the total income but included in the housing working capital;

(2) self-created or outsourced goodwill;

(3) Fixed assets and intangible assets accepted for donation.

Article 25 Unless otherwise specified, the minimum depreciation period of fixed assets is as follows:

(1) 2 years for houses and buildings;

(2) 1 years for trains, ships, machinery, machinery and other production equipment;

(3) five years for electronic equipment and means of transport other than trains and ships, as well as appliances, tools and furniture related to production and operation.

Article 26 Where it is really necessary to shorten the depreciation period or adopt accelerated depreciation methods for key equipment that promotes scientific and technological progress, environmental protection and investment encouraged by the state, as well as machinery and equipment that are in a state of vibration, over-strength use or strong corrosion by acid and alkali all the year round, the taxpayer shall file an application, which shall be reviewed by the local competent tax authorities and submitted to State Taxation Administration of The People's Republic of China for approval step by step.

Article 27 The straight-line depreciation method shall be adopted for the calculation of the depreciation of fixed assets that can be deducted by taxpayers.

article 28 the value of intangible assets purchased by taxpayers includes the purchase price and related expenses incurred in the purchase process.

taxpayers who develop intangible assets by themselves should accurately collect the research and development expenses. If they have been directly deducted as research and development expenses at the time of occurrence, the intangible assets shall not be amortized in installments when they are used.

article 29 the land transfer price paid by the taxpayer to the state or other taxpayers for obtaining the land use right shall be managed as intangible assets, and shall be evenly amortized within the use period not shorter than that stipulated in the contract.

article 3 if the software attached to computer hardware purchased by taxpayers is not separately priced, it should be incorporated into computer hardware as fixed assets management; Software priced separately should be managed as intangible assets.

article 31 the taxpayer's fixed assets repair expenditure can be directly deducted in the current period. Taxpayers' expenditure on the improvement of fixed assets, if the relevant fixed assets have not been fully depreciated, can increase the value of fixed assets; If the relevant fixed assets have been fully depreciated, they can be used as deferred expenses and amortized evenly over a period of not less than 5 years.

The repair of fixed assets that meets one of the following conditions shall be regarded as the expenditure for improvement of fixed assets:

(1) The repair expenditure incurred reaches more than 2% of the original value of fixed assets;

(2) After repair, the economic service life of the relevant assets is extended by more than two years;

(3) The repaired fixed assets are used for new or different purposes.

article 32 the cost of taxpayers' foreign investment shall not be depreciated or amortized, nor shall it be directly deducted as the current investment expense, but it may be deducted from the income from property transfer when transferring or disposing of relevant investment assets, so as to calculate the income or loss from property transfer.

chapter v borrowing costs and rental expenses

article 33 borrowing costs are incurred by taxpayers for the needs of business activities and are related to borrowed capital.