1. Public welfare donation: the part of the public welfare donation expenditure incurred by the enterprise that is less than 12% of the total annual profit is allowed to be deducted when calculating the taxable income. Charity donation refers to the donation made by enterprises to the public welfare undertakings stipulated in the Law of People's Republic of China (PRC) Municipality on Charity Donation through public welfare social organizations or people's governments at or above the county level and their departments.

2. Wage and salary expenses: reasonable wage and salary expenses incurred by the enterprise can be deducted. Wages and salaries include basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to employees' employment or employment. It does not include social insurance premiums and housing accumulation funds such as employee welfare fees, employee education fees, trade union funds, pension insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance, etc. The wages and salaries of state-owned enterprises shall not exceed the limits given by the relevant government departments; The excess shall not be included in the total wages and salaries of the enterprise, nor shall it be deducted when calculating the taxable income of the enterprise. "Reasonable salary" follows the following principles: (1) The enterprise has formulated a relatively standardized salary and treatment system for employees; (2) The wage and salary system formulated by the enterprise conforms to the industry and regional level; (3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner; (4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid. (5) Wage and salary arrangements are not aimed at reducing or evading taxes;

3. Social insurance expenditure (1) Basic insurance: The basic social insurance premium and housing accumulation fund paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government are allowed to be deducted. (2) Supplementary medical care and supplementary pension: According to the relevant national policies and regulations, the supplementary pension insurance premium and supplementary medical insurance premium paid by an enterprise for all its employees on the job or on the job shall be deducted when calculating the taxable income; The excess shall not be deducted. (3) Other insurance: personal safety insurance and property insurance are deducted according to the facts. In addition, except for the personal safety insurance premiums paid by enterprises for special types of workers in accordance with the relevant provisions of the state and other commercial insurance premiums (compulsory insurance, such as aviation accident insurance) that can be deducted according to the provisions of the competent departments of finance and taxation of the State Council, the commercial insurance premiums paid by enterprises for investors or employees shall not be deducted.

4. Borrowing expenses: reasonable borrowing expenses incurred by an enterprise in its production and operation activities that do not need to be capitalized are allowed to be deducted. (1) Inter-enterprise borrowing: the following interest expenses incurred by enterprises in their production and operation activities are allowed to be deducted: 1) interest expenses incurred by non-financial enterprises in borrowing from financial enterprises, interest expenses incurred by financial enterprises in various deposits and interbank lending, and interest expenses incurred by enterprises in issuing bonds upon approval; 2) The interest expense of non-financial enterprises borrowing from non-financial enterprises shall not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period. (II) Loans from natural persons by enterprises: The interest expenses of loans borrowed by shareholders or other natural persons, internal employees or other persons related to enterprises are allowed to be deducted on the premise that they do not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period. In addition, the ratio of creditor's rights investment to equity investment of related parties is: financial enterprises, 5: L; Other enterprises, 2: 1.

5. Several expenses: (1) employee welfare expenses: the part of employee welfare expenses incurred by the enterprise that does not exceed 14% of the total wages and salaries can be deducted. (2) Trade union funds: the part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages shall be deducted before the enterprise income tax on the basis of the special receipt issued by the trade union organization. (3) Employee education funds: the part of employee education funds incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Note: Employee education funds of software manufacturing enterprises can be deducted when calculating taxable income. If the employee education expenses incurred by the recognized technologically advanced service enterprises do not exceed 8% of the total wages and salaries, they are allowed to be deducted when calculating the taxable income; The excess shall be allowed to be carried forward and deducted in future tax years. (4) Business entertainment expenses: the business entertainment expenses related to the production and business activities of 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. (5) Advertising expenses: The eligible advertising expenses and business expenses incurred by the enterprise shall not exceed 65,438+05% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Note: Advertising expenses and business promotion expenses incurred by cosmetics manufacturing and selling, pharmaceutical manufacturing and beverage manufacturing enterprises that do not exceed 30% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years. Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.

6. Special funds: it is allowed to deduct the special funds for environmental protection and ecological restoration extracted by enterprises in accordance with the relevant provisions of laws and administrative regulations. If the above-mentioned special funds change after extraction, they shall not be deducted.

7. Lease expenses: The lease expenses paid by the enterprise for renting fixed assets according to the needs of production and operation activities shall be deducted according to the following methods: (1) The lease expenses incurred in operating leased fixed assets shall be deducted on average according to the lease term; (2) The rental expenses incurred in leasing fixed assets by means of financial leasing shall be deducted by stages for the part that constitutes the value of the fixed assets leased by financial leasing.

8. Labor protection expenditure: reasonable labor protection expenditure incurred by the enterprise can be deducted.

9. Agency transactions: management fees paid between enterprises, rents and royalties paid between internal operating institutions of enterprises, and interest paid between internal operating institutions of non-bank enterprises shall not be deducted.

10. Fees and commission expenses: if the fees and commission expenses related to production and operation of the enterprise do not exceed the calculation limit specified below, they are allowed to be deducted; The excess shall not be deducted. (1) Insurance enterprises: Property insurance enterprises calculate the limit according to 15% (inclusive, the same below) of the balance 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.). ). The enterprise shall not include the handling fees and commission expenses in the expenses such as kickbacks, business commissions, kickbacks and entrance fees. Fees and commission expenses included in fixed assets, intangible assets and other related assets of enterprises shall be deducted by installments through depreciation and amortization, and shall not be deducted directly in the current period.

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12. Deduction of employees' clothing expenses: According to the nature and characteristics of the work, if the enterprise uniformly makes and requires employees to wear clothes, it can be deducted as the reasonable expenses of the enterprise before tax according to the provisions of Article 27 of the Regulations.

13. loss of assets: the loss of assets allowed to be deducted before enterprise income tax refers to the reasonable loss (hereinafter referred to as the actual loss of assets) that occurred during the actual disposal and transfer of the above-mentioned assets. The enterprise did not actually dispose of or transfer the above-mentioned assets, but it was in line with the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Pre-tax Deduction Policy for Enterprise Asset Losses (Caishui [2009] No.57) (hereinafter referred to as the Notice).

14. start-up expenses (under preparation) expenses: an enterprise can deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions of the new tax law on long-term deferred expenses, but once selected, they cannot be changed. The preparation period of an enterprise is not a loss-making year.

15. Travel expenses-personal accident insurance expenses: personal accident insurance expenses incurred by employees on business trips can be deducted when calculating taxable income.

16, plus deduction: you can add deduction when calculating taxable income: (1) research and development expenses incurred in developing new technologies, new products and new processes; 1 October 20 17,1day to 20 19, 12, 3 1 day, and 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. (2) Add and deduct 100% of the salary paid to disabled employees, and use it to resettle the disabled and other employed persons encouraged by the state.

17. Income deduction: the income of an enterprise that uses the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources to produce products that are not restricted or prohibited by the state and meet the relevant national standards and industry standards is included in the total income at a reduced tax rate of 90%.

18. Tax credit: (1) Enterprises can purchase and actually use special equipment that is environmentally friendly, energy-saving and water-saving, and safe in production within the scope of the Catalogue of Preferential Enterprise Income Tax for Environmental Protection Equipment, and can credit the taxable amount of enterprise income tax in the current year according to 10% of the investment in special equipment; If the tax payable of an enterprise in the current year is less than the credit amount, it can be carried forward to the following years, but the carrying-forward period shall not exceed 5 tax years. (2) If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years, the taxable income of the venture capital enterprise may be deducted in the year when its equity has been held for 2 years. If the deduction is insufficient in the current year, it can be carried forward in future tax years.

Second, tax incentives.

1, exempt from inspection: (1) planting of vegetables, grains, potatoes, oilseeds, beans, cotton, hemp, sugar, fruits and nuts; Cultivate new crop varieties; Chinese herbal medicine cultivation; Cultivation and planting of trees; Raising livestock and poultry; Collecting forest products; Agricultural, forestry, animal husbandry and fishery services such as irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery; Marine fishing. (2) The tax refunded by a software production enterprise after implementing the policy of VAT refund on demand will be used for the enterprise to research and develop software products and expand reproduction, and will not be regarded as taxable income of enterprise income tax, and enterprise income tax will not be levied. (3) Business cultural institutions shall be exempted from enterprise income tax from the date of registration. The execution period is 20 14 1 October to 20 18 12 3 1 February.

2. Half: planting beverage crops and spice crops such as flowers and tea; Marine aquaculture, inland aquaculture.

3. Other categories: (1) In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. (2)(3) After the newly established software manufacturing enterprises in China are recognized, the enterprise income tax will be exempted in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years. Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years. (4) With the approval of the competent tax authorities, the depreciation period of production equipment of integrated circuit manufacturing enterprises can be appropriately shortened to a minimum of 3 years. (5) If the width of the production line of an enterprise producing integrated circuit products is less than 0.8 micron (inclusive), the enterprise income tax shall be exempted in the first and second years from the profit-making year, and the enterprise income tax shall be halved in the third to fifth years.

4. Tax rate category: (1) The enterprise income tax will be levied at a reduced rate of 20% for qualified small and low-profit enterprises. Note: Small and micro enterprises with an annual taxable income of less than 500,000 yuan are included in the taxable income at a reduced rate of 50%. (2) High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%. (3) If the key software production enterprises within the national planning layout did not enjoy tax exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%. (4) The enterprise income tax shall be levied at the reduced rate of 15% for the recognized technologically advanced service enterprises. (5) An integrated circuit manufacturer with an investment of more than 8 billion yuan or an integrated circuit manufacturer with a line width of less than 0.25um may pay enterprise income tax at a reduced rate of 15%. Among them, if the operating period exceeds 15, the enterprise income tax will be exempted from the first year to the fifth year, and the enterprise income tax will be halved from the sixth year to the tenth year. (6) If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place, but its income has no actual connection with the institution or place it has established, the applicable tax rate is 20%, but the enterprise income tax is levied at the reduced rate of 10%. (7) Enterprises in encouraged industries in Hengqin, Guangdong, Pingtan, Fujian, Qianhai, Shenzhen and the western region shall be subject to enterprise income tax at a reduced rate of 15%.

3. Tax-free income and tax-free income: tax-free income includes (1) debt interest income; (two) dividends, bonuses and other equity investment income between qualified resident enterprises; (3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; (4) Income of qualified non-profit organizations. Non-taxable income includes (1) financial allocation; (2) Administrative fees and government funds collected according to law and incorporated into financial management; (3) Other non-taxable income as stipulated by the State Council.

4. Non-deductible items: (1) dividends, bonuses and other equity investment income paid to investors. (2) Enterprise income tax. (3) Tax late fees, fines, fines and losses of confiscated property. (4) Donation expenditure other than public welfare donation. (5) sponsorship expenditure. Refers to all kinds of non-advertising expenditures unrelated to production and business activities. (6) Unapproved reserve expenditure. Refers to all kinds of assets impairment reserves, risk reserves and other reserve expenditures that are not in compliance with the provisions of the financial and tax departments of the State Council. (7) Other expenses unrelated to income.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.