Management expenses refer to all kinds of management expenses incurred by enterprises for organizing and managing production and business activities, including:
1。 Salary of managers: including basic salary of managers, salary subsidies, supplementary wages, employee welfare expenses, labor protection expenses, etc.
2。 Office expenses: stationery, paper, accounts, printing, post and telecommunications, communication, books and newspapers, meetings, water, electricity, gas and collective heating, including heating of temporary dormitory, heatstroke prevention and cooling, sanitation and cleaning, etc.
3。 Travel expenses and transportation expenses: travel expenses and accommodation expenses of employees for business trip and job transfer, local transportation expenses and meal allowance, family visit expenses of employees, labor recruitment expenses, one-time retirement and resignation expenses of employees, medical expenses of injured employees, site transfer expenses, vehicle fuel used by management departments and road maintenance fees.
4。 Fees for the use of fixed assets: depreciation, overhaul, maintenance or lease fees for houses, equipment and instruments belonging to fixed assets used by management and testing departments and affiliated production units.
5。 Usage fee of tools and appliances: the purchase, maintenance and amortization fee of production tools, appliances, furniture, vehicles, inspection, testing, surveying and mapping, fire fighting appliances, etc. , does not belong to the fixed assets used by management institutions and personnel.
6。 Labor subsidies: the resettlement subsidies paid by enterprises to retired employees, the severance payment of employees, the wages of sick employees for more than six months, the funeral subsidies and pensions for employees' death, and all the funds paid to retired cadres according to regulations.
7。 Trade union funds: according to the relevant provisions of the state administrative department, trade union funds accrued by enterprises according to the total wages of employees.
8。 Staff education funds: in order to ensure that staff learn advanced technology and improve their cultural level, according to the relevant provisions of the competent administrative department of the state, the expenses accrued by the construction enterprise according to the total wages of staff and workers.
9。 Property insurance premium: insurance premium for property and vehicles used for construction management.
10。 Labor safety and health inspection fee: the cost incurred by the construction enterprise in accepting the enterprise's safety qualification certification, special equipment safety inspection, labor health inspection and labor safety training assessment by the labor safety management department according to the national labor safety management regulations.
1 1。 Financial expenses: various expenses incurred by enterprises to raise funds.
12。 Taxes and fees: property tax, land use tax, stamp duty and travel tax for office vehicles paid by enterprises according to regulations.
13。 Others: engineering sewage charges, fixed-point retest fees for construction projects, site cleaning fees, inspection fees, technology transfer fees, technology development fees, business entertainment fees, greening fees, advertising fees, notarization fees, legal consultant fees, consulting fees, etc.
Main business costs, other business costs, asset impairment losses, credit impairment losses, taxes and fees, sales expenses, management expenses, financial expenses, income tax expenses, etc. Management expenses belong to profit and loss subjects. Debit table increases, credit table decreases, and no balance at the end of the period is fully carried forward to this year's profit.
Management expenses generally refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Specific items 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, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.
To sum up, it is Bian Xiao's relevant answer about what management fees belong to, hoping to help you.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law Article 49 Management fees paid between enterprises, rents and royalties paid between internal business organizations of enterprises, and interest paid between internal business organizations of non-bank enterprises shall not be deducted. Article 50 Institutions and sites established by non-resident enterprises within the territory of China can provide supporting documents such as the scope, limit, distribution basis and method of the expenses incurred by their head office outside China and share them reasonably, so they can be deducted. Article 51 The term "public welfare donation" as mentioned in Article 9 of the Enterprise Income Tax Law refers to the donation used by enterprises for charitable activities and public welfare undertakings according to law through public welfare social organizations or people's governments at or above the county level and their departments.