What are the expenses mentioned in the tax law as deducting necessary expenses?

The total income of each tax year mentioned in Item 3 of Paragraph 1 of Article 6 of the Tax Law refers to the income in the nature of operating profits and wages and salaries obtained by the taxpayer in accordance with the provisions of the contract and lease operation contract; The deduction of necessary expenses refers to the deduction of 3,500 yuan per month. ”

The additional deduction expenses mentioned in the third paragraph of Article 6 of the Tax Law refer to the deduction of expenses of 3,500 yuan per month and the amount specified in Article 29 of these Regulations. ”

After the amendment, the provisions of the additional deduction fee standard:

Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that taxpayers who have no domicile in China but obtain income from wages and salaries in China and taxpayers who have domicile in China and obtain income from wages and salaries outside China can determine additional deductions according to their average income level, living standards and exchange rate changes, and the scope and standard of application of additional deductions shall be specified by ***.

Article 29 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the additional deduction expenses mentioned in Article 6 of the Individual Income Tax Law of the People's Republic of China refer to the standard of deducting 1,300 yuan per month on the basis of deducting 3,500 yuan of expenses.

Article 28 of the Regulations stipulates that the scope of application of additional deductions includes:

1. Foreigners working in foreign-invested enterprises and foreign enterprises in China;

2. Foreign experts working in enterprises, institutions, social organizations and state organs in China;

3. Individuals who have a domicile in China and are employed or employed outside China to obtain wages and salaries;

4. Other personnel determined by the competent financial and taxation departments.

Individual Income Tax Law: Article 6 Calculation of Taxable Income:

3. The income from contracted or leased operations of enterprises and institutions shall be the taxable income based on the total income of each tax year, after deducting the necessary expenses.

The deduction of necessary expenses refers to the deduction of 2,000 yuan per month.

All expenses related to the operation of the company.

Therefore, non-operating expenses are partially non-deductible.

You need to understand that the tax base of income tax is the taxable income, and the main basis of the taxable income is the total profit in accounting.

Therefore, the costs and expenses made in accounting, if the tax law recognizes the evidence certificate, are allowed to be deducted in full. The tax law on individual expenses has special provisions to limit the maximum deduction standard, such as advertising expenses and corporate publicity expenses, employee benefits, and business entertainment expenses.

Article 54 Reasonable labor protection expenses actually incurred by taxpayers may be deducted. Labor protection expenditure refers to the expenditure incurred in equipping or providing employees with work clothes, gloves, safety protection supplies, heatstroke prevention and cooling supplies, etc.

Article 55 The balance of the net loss of assets and scrapping incurred by a taxpayer after deducting the compensation of the responsible person and the insurance compensation may be deducted upon examination and approval by the in-charge taxation authorities. The property loss incurred by the taxpayer's ** employee housing shall not be deducted.

Article 56 Liquidated damages (including bank penalty interest), fines and litigation fees paid by taxpayers in accordance with the provisions of the economic contract may be deducted.