The company's billboard production expenses can be included in "management expenses-publicity expenses" or "other subjects"
The following detailed items shall be set for management expenses:
(1) Employee compensation: the employee compensation of enterprise management service personnel.
(2) Repair cost: the repair cost of fixed assets and low-value consumables used by enterprises.
(3) Material consumption: the cost of materials and supplies consumed by enterprise management services.
(4) Amortization of low-value consumables: amortization expenses of low-value consumables used for enterprise management (including one-time consumption and multiple amortization).
(5) Office expenses: refers to office stationery, paper, printing, post and telecommunications, communication, books and newspapers, boiled water, coal for collective heating, etc. Expenses incurred in developing enterprise management service departments.
(6) Meeting expenses: refers to the expenses incurred by enterprises for holding various meetings, including meeting room rent (including meeting room rent), food subsidies, transportation expenses, office supplies, document printing expenses, medical expenses, etc.
According to the regulations, the certification materials of conference fees shall include: time and place of the conference, attendees, content, purpose, charging standards, payment vouchers, etc.
(7) Recruitment fee: headhunting fee, recruitment advertising fee and recruitment booth fee for enterprise recruiters.
(8) Travel expenses: refers to the travel expenses, travel subsidies, local transportation and error subsidies, labor recruitment fees and other expenses of employees on business trips.
According to the regulations, the proof materials of travel expenses should include: name, place, time, task, payment voucher, etc.
(9) Vehicle use fee: fuel fee, road maintenance fee, bridge crossing fee, parking fee, etc. Self-owned vehicles for enterprise management.
(10) fixed assets use fee: depreciation fee, maintenance fee, etc. Enterprise fixed assets management.
(1 1) Rent and property management fees Water and electricity fees: rent for enterprise lease management rooms, property management fees, water and electricity fees, equipment use fees, etc.
(12) Labor protection fee: refers to the expenses incurred in equipping or providing work clothes, gloves, safety protection articles and heatstroke prevention and cooling articles for enterprise management service personnel due to work needs.
(13) 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.
(14) Fees for employing intermediaries: refers to the expenses incurred by an enterprise in employing intermediaries such as accounting firms to conduct audit, capital verification, asset evaluation, tax liquidation and legal due diligence.
(15) consulting fees and consultancy fees: refer to the fees paid by enterprises when consulting with relevant consulting institutions about scientific, technological and management issues, including the fees paid by hiring economic and technical consultants and legal consultants.
(16) legal fees: refers to the fees paid by an enterprise to sue or respond to the court.
(17) Business entertainment expenses: refers to the entertainment expenses paid by enterprises for the reasonable needs of business operation, and the "entertainment expenses" of foreign-funded enterprises are also included.
(18) tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty paid by enterprises according to regulations.
The land use tax here is the land use tax that enterprises should pay for their own houses and land, and the land use tax that should be paid in the process of product development should be accounted for in the "indirect cost of development".
(19) Technology transfer fee: refers to the fee paid by enterprises for using non-patented technology.
(20) R&D: including new product design fees, process planning fees, equipment adjustment fees, raw materials and semi-finished products test fees, technical books and materials fees, intermediate test fees not included in the national plan, salaries of research institutions, depreciation fees of research equipment, other fees related to new product trial production and technical research, and fees for entrusting other units to carry out scientific research and trial production.
(2 1) intangible assets promotion fee: refers to the amortization of intangible assets such as patent right, trademark right, copyright, land use right and non-patented technology.
(22) Amortization of long-term deferred expenses: refers to the average amortization of all expenses with an amortization period of more than one year, including start-up expenses, major repair expenses of fixed assets, etc., within the benefit period of expense items (not less than three years).
(23) Sewage charges: refers to the sewage charges paid by enterprises according to regulations.
(24) Organization expenses: refers to the expenses incurred by the enterprise during the preparation period, including personnel salaries, office expenses, training fees, travel expenses, printing fees, registration fees, interest on exchange gains and losses not included in the acquisition and construction costs of fixed assets and intangible assets, etc.
(25) Other expenses: refers to other management expenses other than the above expenses.