Taxes and fees that can be deducted when calculating the taxable income of enterprise income tax specifically include

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

When calculating the taxable income of enterprise income tax, the allowable tax deductions include consumption tax/land value-added tax/urban land use tax. According to the regulations, the taxes that are allowed to be deducted before tax include consumption tax, business tax, resource tax, customs duty, urban maintenance and construction tax, education surcharge, land value-added tax, property tax and stamp duty, but value-added tax is not included.

Rural industries that serve agricultural production before, during and after delivery, namely rural agricultural extension stations, plant protection stations, water pipe stations, forestry stations, animal husbandry and veterinary stations and aquatic products stations. Living stations, weather stations, farmers' professional technical associations and professional cooperatives are temporarily exempt from income tax on the income obtained by providing technical services or services, as well as the income obtained by other urban institutions to carry out technical services or services;

Technical achievements transfer, technical training and technical consultation for scientific research units and colleges and universities serving various industries. Income from technical services and technical contracting is temporarily exempted from income tax; Newly established independent accounting enterprises or business units engaged in consulting (including consulting in science and technology, law, accounting, auditing and taxation). ), information industry and technical service industry.

Exempt from income tax for 2 years from the date of opening; Newly established independent accounting enterprises or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year and levied income tax by half in the second year;

The newly established independent accountants are engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings. Enterprises or business units engaged in health undertakings may, with the approval of the competent tax authorities, reduce or exempt income tax for two years from the date of opening.