Related topics
(1) Enterprise Management Department and Staff Expenses
① Company expenses: directly refers to the salary, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.
(2) Trade union funds: refers to the funds accrued and allocated to trade unions according to 2% of the total wages of employees (excluding housing subsidies paid according to the prescribed standards, the same below).
(3) Staff education funds: refers to the expenses accrued for staff training and study according to 15% of the total wages of staff and workers.
(4) Labor insurance premium: refers to the pension paid by the enterprise to retired employees (including the local overall pension paid according to regulations), price subsidies, medical expenses (including the medical insurance premium paid to retirees), resettlement fees, severance pay for employees, wages of employees who have been sick for more than 6 months, funeral subsidies for employees' death, pension fees and other expenses paid to retired employees according to regulations.
⑤ Unemployment insurance premium: refers to the unemployment insurance fund paid by enterprises according to regulations.
(2) Expenses other than those directly managed by the enterprise.
(1) Directors' membership fee: refers to various expenses incurred by the board of directors or the highest authority of an enterprise and its members when performing their functions and powers, including membership allowance, travel expenses, conference fees, etc.
(2) Consulting fee: refers to the fee paid by the enterprise to consult the relevant consulting institutions on the operation and management of production technology or the fee paid to the economic consultant, legal consultant and technical consultant of the enterprise.
(3) Fees for employing an intermediary agency: refers to the expenses incurred by an enterprise in engaging an accounting firm for auditing, capital verification, asset evaluation and settlement.
(4) Legal fees: refers to the fees paid by the enterprise for bringing a lawsuit or responding to the court.
⑤ Taxes and fees: Property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.
⑥ Mineral resources compensation fee: refers to the mineral resources compensation fee paid by an enterprise according to a certain proportion of its main business income when mining mineral resources in People's Republic of China (PRC) and other sea areas under its jurisdiction.
(3) the cost of providing technical conditions for production
① Sewage charges: refers to the sewage charges paid by enterprises in accordance with the regulations of environmental protection departments.
(2) Greening expenses: refers to sporadic greening expenses in the enterprise area.
(3) Technology transfer fee: refers to the fee paid by the enterprise for using non-patented technology.
(4) R&D expenses: refers to new product design expenses, process design expenses, equipment debugging expenses, books and materials expenses for testing and identification technologies of raw materials and semi-finished products, intermediate test expenses not included in the national plan, salaries of researchers, depreciation expenses of research equipment, other expenses related to research on new products and technologies, expenses for entrusting other units to conduct scientific research and trial production, losses caused by trial production failure, etc.