Cost deduction standard and policy basis
1, reasonable salary and salary expenses, and 100% of reasonable salary and salary expenses incurred by the enterprise can be deducted in full.
Policy basis: Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the reasonable wages and salaries incurred by enterprises are allowed to be deducted.
The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to the employment or employment of employees.
2. Employee welfare expenses shall be deducted according to the standard of not exceeding 14% of total wages and salaries.
Policy basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)? The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
3. Employee education expenditure is allowed to be deducted by 8% of total wages and salaries, and the excess is allowed to be deducted in future tax years.
Policy basis: Notice on Pre-tax Deduction Policy for Education Funds of Enterprise Staff and Workers Caishui [2065438+08] No.51. The employee education expenses incurred by the enterprise, which do not exceed 8% of the total wages and salaries, are allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years. The notification will be implemented from 20 18 1.
4. The part where the expenditure of trade union funds does not exceed 2% of the total wages and salaries is allowed to be deducted.
Policy basis: Article 41 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)? The part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted.
5.R&D expenses plus deduction ratio: 75%
According to the regulations, during the period from 1 October 20 18 1 to February1,75% of the actual amount is deducted before tax; If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period. Policy basis: Notice on Increasing the Pre-tax Deduction Ratio of R&D Expenses (Caishui [2065438+08] No.99)
6, supplementary pension insurance and supplementary medical insurance expenses shall not exceed 5% of the total wages, deductible.
Policy basis: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (Caishui [2009] No.27).
7. The business entertainment expenses incurred by the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of the current year (whichever is lower).
Policy basis: Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
8. Deduction ratio of advertising fee and business promotion fee: 15%, 30%.
The part of advertising expenses and business promotion expenses incurred by general enterprises that does not exceed 15% of sales (business) income in the current year is allowed to be deducted before tax; The excess is allowed to be deducted in future years; Enterprises that manufacture or sell cosmetics, drugs and beverages (excluding alcohol manufacturing) are allowed to deduct 30% of the sales (business) income of the year; The excess is allowed to be carried forward and deducted in future tax years. Tobacco enterprises shall not deduct.
Policy basis: Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
Article 1 of the Notice of the Ministry of Finance on the Pre-tax Deduction Policy for Advertising Fees and Business Promotion Fees in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2065438+07] No.41).
9. The public welfare donation expenditure incurred by the enterprise, which does not exceed 0.2% of the total annual profit, is allowed to be deducted; The excess is allowed to be deducted in the next 3 years.
Policy basis: Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies for Pre-tax Carry-over Deduction of Corporate Income Tax for Public Welfare Donations (Caishui [2065 438+08] 15).
10, the handling fee and commission expenses, that is, 5% of the income confirmed in the signed service agreement or contract, are allowed to be deducted.
Policy basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Pre-tax Deduction Policy for Enterprise Handling Fees and Commission Expenses (Caishui [2009] No.29).
Article 1 Fees and commission expenses incurred by an enterprise related to production and operation shall be deducted if they do not exceed the following calculation limits: the excess shall not be deducted.
(1) Insurance enterprises: Property insurance enterprises shall calculate the limit according to the balance 15% (inclusive, the same below) of all premium income in the current year after deducting surrender premium; The life insurance enterprise shall calculate the limit according to the balance 10% of the total premium income in the current year after deducting the surrender premium.
(2) Other enterprises: the limit is calculated by 5% of the income confirmed in the service agreement or contract signed with intermediary service institutions or individuals with legal business qualifications (excluding both parties to the transaction and their employees, agents, representatives, etc.). ).
1 1, and the deduction ratio of enterprise liability insurance expenditure is 100%.
Enterprise liability insurance expenditure refers to the expenditure of enterprises participating in employer liability insurance, public liability insurance and other liability insurance. Insurance premiums paid in accordance with regulations are allowed to be deducted in full before enterprise income tax. Commercial insurance does not allow pre-tax deduction.
Policy basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Pre-tax Deduction of Corporate Income Tax for Liability Insurance Fees (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.52, 20 18).
12. The part of the working expenses of the Party organization that does not exceed the total annual wages and salaries of employees 1% can be deducted before tax according to the facts.
Policy basis: Article 2 of the Notice of the Organization Department of the Central Committee, the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Working Funds of Party Organizations in Non-public-owned Enterprises (Zi Tong Zi [2014] No.42).