(1) Capital expenditure. Taxpayers' expenditure on purchasing and constructing fixed assets and foreign investment shall not be deducted.
(2) Expenditure on intangible assets transfer and development. Intangible assets refer to assets that taxpayers use for a long time but have no physical form. Including industrial property rights, non-patented technology, copyright, site use rights, goodwill, etc. The expenses incurred by taxpayers in purchasing or developing intangible assets on their own shall not be directly deducted. The part of intangible assets development expenditure that does not form assets is allowed to be deducted.
(three) illegal business fines and confiscation of property losses. Taxpayers who violate the laws, regulations and rules of the state in their production and operation are fined by the relevant departments, and the losses of confiscated property shall not be deducted.
(4) late fees, fines and fines for various taxes. Late payment fees and fines imposed by taxpayers in violation of the provisions of the tax law, as well as fines other than the above-mentioned illegal business fines, shall not be deducted. However, if the taxpayer fails to repay the bank loan within the time limit, the penalty interest charged by the bank according to the regulations does not belong to administrative punishment and is allowed to be deducted before tax.
(5) Compensation for natural disasters or accidents. After the taxpayer participates in property insurance, the compensation paid by the insurance company due to natural disasters or accidents shall not be deducted. ]
(six) public welfare and relief donations and non-public welfare and relief donations exceed the allowable deduction stipulated by the state. Donations by taxpayers beyond the scope of public welfare and relief donations, as well as donations beyond the deduction standard of taxable income for the whole year, shall not be deducted.
(7) Various sponsorship expenses. Various sponsorship expenditures refer to various non-advertising sponsorship expenditures. If it belongs to advertising sponsorship expenditure, it can be deducted in accordance with the relevant provisions of advertising expenses.
(8) If a taxpayer provides a loan guarantee unrelated to its taxable income to other independent taxpayers, the principal and interest borne by the guaranteed taxpayer due to the unpaid loan of the guaranteed party shall not be deducted before tax in the guarantee enterprise.
(9) The tax refund fee for goods sold to the buyer shall not be deducted before tax.
(10) Taxpayers' inventory depreciation reserve, short-term investment depreciation reserve, long-term investment impairment reserve, risk reserve fund (including investment risk reserve fund), and reserves in any form other than those that can be withdrawn according to national tax laws and regulations shall not be deducted.
(eleven) the housing that the enterprise has sold to individual employees shall not be deducted from depreciation and maintenance management fees before enterprise income tax.
(twelve) other expenses unrelated to income shall not be deducted.