Main business costs, other business costs, sales expenses, management expenses, financial expenses, etc.

Main business costs refer to the costs incurred by an enterprise in regular activities such as selling goods and providing services. Other business costs refer to the expenditures recognized by the enterprise for other daily operating activities other than the main business activities.

Taxes and surcharges refer to the relevant taxes and fees that enterprises should bear for their business activities, including consumption tax, urban maintenance and construction tax, education surcharge, resource tax, land value-added tax, real estate tax, urban land use tax, vehicle and vessel tax taxes, stamp duties, etc.