Management expenses, operating costs, and how much income should be done can be deducted before they

<> the administrative expenses incurred by the business.

Generally speaking, it can be fully deducted, but the expenses incurred in the detailed accounts of the following management expenses are in the enterprise income tax.

Pre-limit deduction.

1. Business entertainment expenses related to production and business activities incurred by the enterprise.

Expenses shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year;

2. Unless otherwise stipulated by the competent financial and taxation authorities, the part of the eligible advertising expenses and business publicity expenses incurred by the enterprise shall not exceed 15% of the sales (business) income of the current year, and the excess part shall be allowed to be carried forward and deducted in the following tax years;

3. The part of the employee welfare expenses incurred by the enterprise that does not exceed 14% of the total amount of wages and salaries shall be allowed to be deducted;

4. The trade union funds allocated by the enterprise.

Deductions are allowed for the portion not exceeding 2% of the total wages and salaries.

Generally speaking, the management expenses incurred by <> enterprises can be deducted in full, but the expenses incurred in the detailed accounts of the following management expenses are deducted before the enterprise income tax.

1. The business entertainment expenses related to production and business activities incurred by the enterprise shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (operation) income of the current year;

2. Except as otherwise provided by the competent financial and taxation authorities, the part of the eligible advertising expenses and business promotion expenses incurred by the enterprise shall not exceed 15% of the sales (operation) income of the current year, and the excess part shall be allowed to be carried forward and deducted in the future in the tax year;

3. The part of the employee welfare expenses incurred by the enterprise that does not exceed 14% of the total wages and salaries shall be allowed to be deducted;

4. The part of the trade union funds allocated by the enterprise to Xunpai, which does not exceed 2% of the total wages and salaries, is allowed to be deducted.

According to the accounting principles and the Accounting Standards for Business Enterprises, different types of taxes arising from different business situations are included in different accounts for collection and accounting.

1. The cavity business tax and surcharge reflect the business tax, consumption tax, urban maintenance and construction tax, resource tax and education surcharge that should be borne by the enterprise in its main business. For enterprises, the three major types of turnover taxes, value-added tax, business tax and consumption tax, which are generated by the leasing bureau in the main business of the enterprise, except for the value-added tax directly included in the liabilities according to the tax law and the treatment of tax outside the tax, business tax and consumption tax and urban construction, education attachment and local education attachment (i.e., additional tax) based on the payment amount of these three taxes are included in the business tax and surcharge.

2. Management expenses refer to the expenses incurred by the administrative departments of enterprises for the organization and management of production and business activities. Therefore, some of these taxes are not affected by the main business and need to be paid even if there is no business such as suspension of production or business closure (such as vehicle and vessel tax, land use tax, etc.), and some of them are not directly related to the actual amount of business although they are generated by business (such as stamp duty on purchase and sale contracts). These taxes fit well with the definition of an administrative expense and are therefore an administrative expense that is charged to the administrative expense when incurred.

3. Other business costs refer to the costs incurred by an enterprise in other business activities other than its main business activities. In order to reflect the principle of income and expense ratio of accounting principles, all taxes and fees generated by other businesses are included in other business costs.

4. The taxes and fees incurred in the acquisition of assets shall be included in the acquisition cost of each asset in accordance with the standards for inventory, fixed assets and intangible assets of the Accounting Standards for Business Enterprises.