Can tax late fees be deducted before tax?

Tax late payment is an additional payment to taxpayers who pay taxes within the extension period according to the provisions of the tax law. This is an economic sanction against taxpayers who violate the tax law. Can that be deducted before tax?

Tax late fees shall not be deducted before tax.

Article 10 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates:

When calculating taxable income, the following expenses shall not be deducted:

(1) Dividends, bonuses and other equity investment income paid to investors;

(2) enterprise income tax;

(3) tax late fees;

(four) fines, fines and confiscation of property losses;

(5) Donation expenditures other than those specified in Article 9 of this Law;

(6) sponsorship expenditure;

(7) Unapproved reserve expenditure;

(eight) other expenses unrelated to income.

The above is about whether the tax late fee can be deducted before tax. Pay attention to accounting net for more information.

Editor's recommendation > > 20 18 junior accounting gold medal vip class, the highest cost performance in the whole network, 96% pass rate!