Travel expenses such as air tickets, travel expenses, etc. incurred by employees on business trips, business negotiations and visiting customers shall not be deducted; Meals and business entertainment expenses incurred on business trips shall not be deducted. The deductible input tax rate of accommodation expenses incurred is 6%.
Second, office expenses.
Office expenses refer to the expenses incurred by the unit in purchasing office supplies such as stationery and paper, as well as computers, fax machines, ink cartridges, accessories and copy paper. Tax rate of deductible input: 17%.
Third, the communication fee.
Mainly refers to telephone charges, service charges, telephone installation fees, network fees, etc. Expenses of various communication tools of the company, such as office telephone charges, IP telephone charges, conference TV charges, fax charges, etc. Collected by the company Including office telephone charges, fax receiving and sending fees, network usage fees and mailing fees. The specific input tax rates are as follows:
1, office telephone fee, network usage fee, handling fee, transmission line%; Providing basic telecommunication services at the tax rate of11%; Provide value-added telecommunications services at a tax rate of 6%.
2. The mailing rates of articles are 1 1% and 6%. The transportation tax deduction rate is 1 1%, and the logistics auxiliary service tax deduction rate is 6%. The railway transportation service is deducted according to the freight 1 1%.
Fourth, the rental fee.
Mainly includes housing lease, equipment lease, workshop lease, etc. The input tax rate is:
1. Rental fees for real estate such as houses and venues: 1 1%.
2. Other rental expenses such as cars, equipment, computers and printers: 17%.
Verb (abbreviation of verb) vehicle maintenance fee
1. Automobile repair fee: purchase of automobile parts, automobile decoration, automobile maintenance and major repairs, etc. The input tax deduction rate is 17%.
2. Vehicle insurance premium: input tax rate: 6%.
Intransitive verb property fee
Mainly refers to the office property, cleaning and other expenses paid by the unit. Input tax rate: 6%.
Seven, books and newspapers.
Refers to the cost of books, books, etc. Purchased by the unit. Input tax rate: 13%.
Eight, water, electricity, heating, gas and coal costs
The input tax rate is:
1, electricity fee: 17%, electricity produced by small hydropower generating units and suppliers is simply collected at a tax rate of 3%.
2. Water fee:13%; If the sales of tap water are simply levied, the tax rate is 3%.
3. Fuel, gas, etc. : 17%.
Nine. Meeting expenses
Refers to the expenses incurred by the unit during various meetings, including renting conference venues, renting conference facilities and arranging meetings.
The input tax rate is:
1, outsourced to the exhibition company for unified compilation and exclusive use, with the input tax deduction rate of 6%.
2. If the leased site is owned by itself, the input tax deduction rate is 1 1%.
X. advertising fee
Mainly refers to the expenses of various publicity activities of the unit, and its input tax rate is:
1, printing cost of printed matter, and material cost of exhibition board: 17%.
2. Advertising fees for exhibition activities, advertising production agents and others: 6%.
XI。 Repair cost
Including the maintenance of houses, office equipment and self-owned machinery and equipment. The input tax rate is:
1. Maintenance of houses and ancillary facilities: 1 1%.
2. Maintenance cost of office equipment, mechanical equipment and outsourcing: 17%.
Twelve. Intermediary service fee
Refers to the cost of hiring various intermediaries such as auditing, capital verification auditing and asset evaluation. Or financial and tax consultants, legal consultants, technical consultants and other expenses. Employed by enterprises to relevant consulting institutions for technical and management consulting. Input tax rate: 6%.
Thirteen. Technical consultation, service and transfer fee
Mainly refers to the expenses paid by other units or individuals using non-patented technology. Including related expenses incurred in the process of technical consultation, service, training and technology transfer, the input tax deduction rate is 6%.
Fourteen financial expenses
It mainly provides services such as currency exchange, electronic banking, credit card, credit, asset management, trust management, fund management, fund settlement, fund settlement and financial payment. Input tax deduction rate: 6%.
Fifteen, labor costs
Mainly refers to work clothes, gloves, disinfectants, cooling supplies, dust masks, anti-noise earplugs, etc. Products provided to employees due to work needs and enjoyed by workers exposed to toxic substances, silica dust, radiation, diving, caisson and high temperature. Input tax deduction rate: 17%.
Sixteen, inspection and test fees
Refers to the cost of tests, laboratory tests and other tests in the process of production and quality improvement. Input tax deduction rate: 6%.
Seventeen. R&D expenses
Refers to the R&D, testing and other testing expenses incurred in the process of R&D, production and quality improvement. Input tax deduction rate is:
R&D service: 1 1%, 3%.
2.R&D equipment and materials: 17%.
3. Entrust R&D services: 6%.
Eighteen, training fees
Mainly refers to all kinds of training expenses related to production and operation, such as on-the-job training, on-the-job training, specialized business training, initial training, etc., which can be deducted if special. Input tax deduction rate: 6%.
Nineteen. Safety production supplies
Including safety helmet, safety belt, protective net, safety net, insulating gloves, insulating shoes, wire rope, tool fence, fire extinguishing equipment, temporary power distribution box, air switch, disconnector, leakage device, fire-proof and explosion-proof equipment, etc. Input tax deduction rate: 17%.
Twenty, heating costs
Mainly refers to the cost of unit heating in winter. Input tax deduction rate: 13%.
Twenty-one, property insurance premium
Property insurance of enterprise assets. Input tax deduction rate: 6%.
Twenty-two, safety premium
1. Costs of cameras and fire-fighting equipment purchased for safety, daily expenses of rooms, input tax deduction rate: 17%.
2. Cost of hiring security personnel: 6%.
Twenty-three, greening fee
Refers to the expenses used by the company for greening, such as purchasing flowers and plants, placing flowers and plants in the office, etc. The input tax rate is 13%.