If the personal telephone bill is deducted before tax, it can be divided into the following three situations:
1, if it can be proved that it is directly related to the income obtained by the enterprise, it can be deducted before tax with the invoice;
2. If it is incorporated into reasonable salary, it can be deducted before tax;
3. For employee welfare expenses, pre-tax deduction shall be calculated according to regulations (deduction is allowed for the part not exceeding 65,438+04% of total wages and salaries).
In the following two cases, it cannot be deducted before tax:
1. Personal expenses such as telephone charges are not directly related to income, but belong to personal consumption expenses, and are not allowed to be deducted before tax.
2. For the communication expenses reimbursed by individuals, the owner of the communication tools is an individual, so it is impossible to distinguish whether the communication expenses incurred are for personal use or for business operation, and it is impossible to judge whether the expenses are related to the income of the enterprise, so it is not deducted before tax.