Therefore, under non-operating expenses, two subjects should be set up: disposal of non-current assets loss, non-monetary assets exchange loss, debt restructuring loss, fine expenditure, donation expenditure, extraordinary loss and so on.
Non-operating expenses refer to the losses incurred by an enterprise that are not directly related to its daily activities, mainly including the loss of disposal of non-current assets, public welfare donation expenses, inventory losses, fines, non-monetary assets exchange losses, debt restructuring losses, etc. Among them, the disposal loss of non-current assets includes the disposal loss of fixed assets and the sale loss of intangible assets.
Public welfare donation expenditure refers to the expenditure incurred by enterprises in making public welfare donations abroad. Inventory loss mainly refers to the loss of fixed assets listed in the inventory of fixed assets. Find out the reasons and report them to non-operating expenses after approval. Fine expenditure refers to all kinds of late fees and fines paid by enterprises for violating tax laws and regulations and economic contracts.
Enterprises should account for the occurrence and carry-over of non-operating expenses through non-operating expenses subjects. Debit this account, register the non-operating expenses incurred by the enterprise, and credit the non-operating expenses transferred to this year's profit at the end of the period. There should be no balance in this account after carry-over. This course should be based on non-operating expenditure items for detailed accounting.
Extended data
Non-operating expenses that can be deducted before tax:
1, all sponsorship fees shall not be deducted before tax.
2. Fines and late fees paid in violation of laws and administrative regulations shall not be deducted before tax.
3. The liquidated damages (including bank penalty interest), fines and legal fees paid by the taxpayer in accordance with the provisions of the economic contract can be deducted before tax.
4. Loss and gift expenses are divided into the following situations:
(1) Donations made by taxpayers directly to recipients are not allowed to be deducted before tax.
(2) The portion of the public welfare donation expenditure incurred by the enterprise that does not exceed 65,438+02% of the total annual profit is allowed to be deducted.
5. Creditors' debt restructuring losses can be deducted before tax after being reported to the competent tax authorities for approval, while debtors' debt restructuring losses cannot be deducted before tax.
6. Personal income tax paid by enterprises shall not be deducted before income tax.
7. Other expenses unrelated to income, such as joint and several liability compensation and personal consumption of the person in charge of the enterprise, are irrelevant expenses and shall not be deducted.
Baidu encyclopedia-non-operating expenses