Enterprises should further add or merge the detailed items we provide based on their own operating conditions.
1. Management personnel wages: refers to the wages of personnel in the administrative management department of the enterprise, such as managers, technical personnel, workers, and service personnel who should be covered by expenses (such as canteen cooks), who are temporarily transferred to administrative departments. The wages of management department assistants, factory-wide warehouse personnel, etc. However, the wages of personnel in technical schools, primary and secondary schools and nurseries, kindergartens, off-factory bathhouses, barber shops and staff hospitals. Not included in this project.
2. Employee welfare fees: refers to employee benefits withdrawn by the enterprise based on 14% of the total employee wages of the administrative department and welfare department (including nurseries, kindergartens, off-site baths, barbershop personnel and medical staff, etc.) fee.
3. Travel expenses: Pay various travel expenses, accommodation fees, and support fees for administrative department employees when they go out on business in accordance with regulations; transportation expenses and meal allowances within the city; pay for employees and their families according to regulations Transfer and moving expenses; transportation expenses, accommodation expenses, food subsidies, etc. for employees suffering from occupational diseases to go to other places for medical treatment according to regulations.
4. Office expenses: refers to office expenses such as stationery, printing, postal and telecommunications, and office supplies for the administrative department; publicity funds for the political department, including study materials, photography and printing fees, and newspaper and magazine subscriptions as required. Fees, factory newspaper compilation and printing fees, royalties, etc.
5. Depreciation expenses: refers to the depreciation expenses of various fixed assets (including fixed assets of culture, education, health, and welfare departments) listed by the administrative departments in accordance with regulations.
6. Repair costs: refers to the repair costs of fixed assets used by the administrative department.
7. Material consumption: refers to the general consumable materials consumed by the administrative department, excluding materials for fixed asset repair and labor protection.
8. Amortization of low-value consumables: refers to the amortization and repair costs of low-value consumables, tools, and low-value equipment used by administrative departments.
9. Union funds: refers to the funds accrued and allocated to the trade union based on 2% of the total wages of employees.
10. Employee education funds: refers to the expenses paid by the enterprise for employees to learn advanced technologies and improve their cultural level, which is calculated at 1.5% of the total wages of employees.
11. Labor insurance premium: refers to retired employees’ pensions, price subsidies, medical expenses (including medical insurance funds for retirees to participate in medical insurance), relocation expenses in other places, employee retirement benefits, and employee death Funeral subsidies, pensions, various funds paid to retired cadres in accordance with regulations, and overall retirement funds withdrawn in accordance with regulations by enterprises that implement social coordination measures.
12. Unemployment insurance fund: refers to the unemployment insurance fund paid by enterprises in accordance with national regulations.
13. Board of Directors Fees: Refers to various expenses incurred by the highest authority of the enterprise (such as the board of directors) and its members to perform their functions, including travel expenses, meeting fees, etc.
14. Consulting fees: refers to the fees incurred by enterprises in providing scientific and technological and operational management consulting services to relevant consulting agencies, including fees paid for hiring economic and technical consultants, legal consultants, etc.
15. Audit fees: refers to the various expenses incurred by the company when it hires a certified public accountant to conduct audits, capital verification and asset evaluation.
16. Litigation costs: refers to various expenses incurred by an enterprise due to prosecution or response to litigation.
17. Pollutant discharge fees: refers to the sewage discharge fees paid by enterprises in accordance with regulations.
18. Greening fee: refers to the greening fee incurred by the enterprise for greening the factory area.
19. Taxes: refers to property tax/urban real estate tax, vehicle and vessel use tax/vehicle and vessel use license tax, land use tax/land use fee, and stamp tax paid by enterprises in accordance with regulations. (Note: /The taxes noted before are the taxes applicable to domestic-funded enterprises, and the items noted after /are the taxes applicable to foreign-funded enterprises)
20. Technology development fees: refers to the research and development of new products by enterprises, Costs incurred for new technologies and processes.
21. Amortization of intangible assets: refers to the amortization of intangible assets such as patent rights, trademark rights, copyrights, land use rights, and non-patented technologies.
22. Business entertainment expenses: refers to the expenses paid by the enterprise’s departments for the reasonable needs of the enterprise’s business operations.
23. Warehouse expenses: refers to the materials, tools, spare parts and other expenses consumed by the company's warehouse for storage and organization of materials, semi-finished products and finished products.
24. Insurance premium: refers to the property and material insurance premium that the administrative department (including the welfare department) should bear (excluding the insurance fee for purchasing materials during the journey).
25. Water and electricity bills: refers to the fees paid by the administrative department for the consumption of water, electricity and lighting materials.
26. Transportation costs: refers to the transportation costs provided by the in-factory transportation department and off-site transportation agencies that the administrative department should bear. Including road maintenance fees, management fees, fuel consumption and other materials for office vehicles. Intra-city transportation and miscellaneous charges are not included in the cost of material procurement.
27. Heating fee: refers to the heating fee paid by the administrative department, including heating fuel, steam, hot water, stoves, etc.
28. Security and fire protection expenses: refers to corporate security. Fire department maintenance costs and overhead. Such as the consumption of fire-fighting materials and supplies, preventive materials and supplies, prevention and publicity expenses, guard fire personnel clothing and doorman expenses, etc.
29. Conference fees: refers to various expenses paid by enterprises in accordance with regulations for holding meetings, including conference food subsidies, conference miscellaneous expenses, accommodation fees, venue rental fees, conference transportation fees, etc.
30. Employee transportation expenses: Intra-city transportation subsidies paid to employees in accordance with the scope and standards of local regulations, including gasoline and road maintenance fees for employees to commute to and from factory-owned cars and employees’ private cars. Transportation expenses and travel expenses for employees to visit relatives, etc.
31. Labor protection fees: refers to the labor protection supplies, heatstroke prevention and cooling, health food and beverages (including purchased mineral water) and labor protection publicity fees paid to employees in accordance with the prescribed standards and scope.
32. Lease fee: refers to the rent of various fixed assets and appliances rented from outside used by the administrative department, which is included in the management expenses according to regulations.
33. Environmental protection and hygiene fees: refers to the industrial hygiene fees incurred by enterprises to prevent occupational diseases; environmental protection fees incurred to protect the factory environment: "three wastes" fees; factory cleaning fees, etc.
34. Bad debt losses: refers to the receivables that are truly irrecoverable and are actually written off by the enterprise upon approval or the bad debt reserves set aside in accordance with regulations.
35. Inventory loss (minus inventory surplus): refers to the enterprise’s inventory loss of raw materials, self-made semi-finished products, products in progress and finished products, damage and scrapping, deducting compensation from the wrongdoer and insurance company and the above inventory surplus. The net loss after offsetting.
36. Testing and inspection fees: refers to the expenses incurred by the enterprise for testing, inspecting, and testing materials or products.
37. Inventory depreciation reserves accrued: refers to the inventory depreciation reserves set aside by the enterprise in accordance with regulations.
38. Other expenses: refers to other sporadic management expenses that do not belong to the above items.