Office expenses include the following:

1. Office expenses reflect the unit’s expenditure on daily office supplies, books, newspapers and magazines, as well as daily printing expenses. Printing expenses reflect printing expenditures for bulk account books, forms, tickets, rules and regulations, materials, etc. Postal and telecommunications charges reflect unit expenses for mailing letters, parcels, goods and other items as well as telephone charges (including residential telephone supplementary charges), telegraph charges, fax charges, network communication charges, etc.

2. Transportation expenses reflect the rental fees, fuel fees, maintenance fees, bridge tolls, insurance premiums, safety reward fees, etc. for various types of transportation such as vehicles and ships. Travel expenses reflect the expenses incurred by the unit’s staff on business trips and going abroad. Conference fee: reflects the department’s expenses for holding conferences. Training fees reflect various types of training expenditures. The "employee education funds" extracted according to standards are also reflected in this subject.

3. Entertainment expenses reflect various types of reception (including reception of foreign guests) expenses incurred by the unit according to regulations. The procurement of office supplies is handled by some fixed personnel, and internal supervision is weakened. Whether the reimbursement amount for purchasing office supplies is consistent with the actual expenditure is often not checked by anyone, which is prone to loopholes.

The pre-tax deduction standards for office expenses are as follows:

1. Wage and salary expenses are deducted according to the actual situation. All cash paid by the enterprise to employees who work or are employed by the enterprise in each tax year Labor remuneration in the form of formal or non-cash forms, including basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenditures related to the employee's appointment or employment.

2. Labor protection expenditures shall be deducted according to the facts. Reasonable labor protection expenditures incurred by the enterprise shall be allowed to be deducted. Employee welfare expenses 14, and the part not exceeding the total wages and salaries 14 shall be allowed to be deducted. Employee union funds 2, The portion not exceeding the total salary and wages of 2 is allowed to be deducted, and employee education funds are 8.

3. The part of employee education expenses incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of corporate income tax. The excess part is allowed to be carried forward and deducted in subsequent tax years.