Pre tax deduction for income tax 5, pre tax deduction for income tax

The items that are not allowed to be deducted before tax will be adjusted at the time of annual tax settlement.

1.The company's office** invoice desk is the name of the boss, as long as it does not exceed 300 yuan. It can be deducted before tax.

2.Travel and transportation expenses before purchasing a car can be deducted before tax, and travel and transportation expenses can generally be deducted.

Reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted in the calculation of taxable income. The so-called taxes refer to the taxes and surcharges incurred by the enterprise except for the income tax and the value-added tax that is allowed to be deducted. Consumption tax, business tax, urban maintenance and construction tax, resource tax and land appreciation tax are included in this account.

In addition, the education surcharge, local education surcharge, water conservancy construction, flood control fee, regulation, mineral resources compensation fee, sewage fee and other fees are also calculated through this simplified account.

Full text of the Enterprise Income Tax Law of the People's Republic of China

Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

Article 4 The tax rate of enterprise income tax is 25%. The applicable tax rate for non-resident enterprises to obtain the income specified in Article 3 of this Law is 20%.

1) Six taxes and one fee: consumption tax, business tax, urban construction tax, resource tax, land value-added tax, export tariff and education surcharge paid. (2) VAT is an off-price tax, which is not included in the tax calculation, and shall not be deducted when calculating the taxable income.

3) If the real estate tax, vehicle and vessel tax, land use tax, stamp duty, etc. paid by the enterprise have been included in the management fee and deducted, it will no longer be deducted separately as sales tax.

[Legal basis].Article 51 of the Measures for Pre-tax Deduction of Enterprise Income Tax of Bridge Nuclear Core.

Consumption tax, business tax, resource tax, customs duties, urban maintenance and construction fees, education surcharges and other product sales taxes and surcharges paid by taxpayers, as well as real estate tax, vehicle and vessel use tax, land use tax, stamp duty, etc., can be deducted.

The above is only the current information combined with my understanding of the law, please be cautious for reference!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Pre-tax deduction refers to the statement in the calculation of income tax, which is the difference between the accounting law and the tax law: 1. In the accounting treatment, the actual expenses incurred are recorded in the accounts; 2. When calculating and paying income tax (that is, the provisions of the tax law), there are some expenses that are not allowed to be paid before tax, and the profit must be increased. It can also be said that expenses that are not allowed to be deducted before tax are subject to income tax.

When calculating income tax, the expenses that are allowed to be deducted before tax are ignored, and the expenses that are not allowed to be deducted before tax are added to the accounting profit to calculate the income tax (of course, the reduction items should also be considered). Pre-tax deduction mainly refers to the pre-tax deduction items of income tax, including the items that can be deducted before the enterprise income tax and individual income tax. For example, five insurances and one metal are deducted before individual income tax.

Therefore, when an enterprise pays enterprise income tax, it can be deducted from the cost of transportation and expenses, which is a pre-tax deduction item of enterprise income tax.

Article 8 of the Enterprise Income Tax Law of the People's Republic of China The reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.

The content of the pre-tax deduction of individual income tax is as follows:

1. The individual income tax threshold, the individual income tax threshold for wages and salaries is 5,000 yuan, and the three incomes of labor and related remuneration, author's remuneration, and royalties are combined with wages and salaries to calculate the tax, so the first item to be deducted before the deduction of individual income tax is 5,000 yuan;

2. Three insurances and one housing fund, three insurances and one housing fund are items that must be deducted from taxes, namely endowment insurance, medical insurance, unemployment insurance, and housing provident fund.

3. Six special additional deductions, including six special additional deductions for individual income tax, including children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly;

4. Other related deductions.

Individual Income Tax Law of the People's Republic of China

Article 2. Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; If a non-resident individual obtains the income from items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.