Management expenses include

Management expenses include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, salaries and welfare expenses of managers, etc.

Management expenses: refers to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

Specific projects:

Company funds:

Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses.

Labor insurance premium:

Refers to pensions, price subsidies, medical expenses (including retirees participating in the medical insurance fund), relocation expenses, employee severance payment, employee death and funeral subsidies, pension expenses, various funds paid to retired cadres according to regulations, and the implementation of social pooling funds; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations.

Board membership fee:

Refers to the expenses incurred by the highest authority of the enterprise and its members in performing their functions, including travel expenses and conference expenses.

Other expenses:

The original tax law (repealed on June 65438+1 October1day, 2008) stipulates that if an enterprise has business entertainment expenses directly related to its production and operation, and the taxpayer can provide true and valid vouchers or materials, it can be charged as expenses within the following limits, and the excess shall not be deducted before tax: annual net sales (business) income150,000 yuan. The part of annual net sales (business) that exceeds 6,543,800 yuan+0,500 yuan shall not exceed 3‰ of net sales.

According to the current tax law, Article 43 of the implementing regulations clearly stipulates that the business entertainment expenses incurred by enterprises related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year. Sales (business) income includes main business income and other business income.