1. Organization expenses incurred by the enterprise during the preparation period;
2. Company funds (including salaries and welfare expenses of employees in administrative departments, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.) incurred by the board of directors and administrative departments in the operation and management of enterprises. );
3. Trade union funds and directors' dues (including directors' allowances, conference fees and travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, technology transfer fees, mineral resources compensation fees, research fees, sewage charges, etc.
4, the enterprise production workshop (department) and the administrative department of fixed assets repair costs and other follow-up costs.
Second, the sales expenses
Various expenses incurred by enterprises in the process of selling materials and providing services, including insurance premium, packaging fee, exhibition fee and advertising fee, commodity maintenance fee, expected loss of product quality assurance, transportation fee,
Handling fees, etc. , as well as sales organizations (including sales outlets and after-sales service outlets, etc.) personnel salaries, business expenses, depreciation expenses and other operating expenses. ) specially designed for selling the goods of this enterprise. Subsequent expenses, such as the cost of repairing fixed assets related to specialized sales organizations, are also sales expenses.
The expenses incurred by enterprises in their regular activities such as selling goods and providing services expand the main business cost of data. Enterprises generally transfer the cost of selling goods and providing services to the main business cost when confirming the main business income such as selling goods and providing services, or at the end of the month. That is, the cost directly related to the goods sold or the services provided, if there is no sales, this part of the cost will not happen;
For example, the storage cost of sold goods. Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. These expenses are indirect. Even if there is no business income in the current period, these expenses will generally occur, such as the salary of managers, office supplies, office water and electricity, etc.
Standard requirements
1, subject to review
If the paper information is incomplete or incorrect, the taxpayer shall be informed to make corrections or re-fill it at one time.
Step 2 agree
According to the taxpayer's production and business scope, according to the relevant laws and regulations, the taxpayer's tax category is approved, and the tax payment information is entered through the system.
3, data archiving
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