Ordinary taxpayers give goods to others free of charge. If the payee is a general taxpayer, a special invoice can be issued according to the requirements of the payee according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Collection of Value-added Tax (Guo Shui Fa [1994]No. 122).

If the donated goods meet the requirements, the input tax can be deducted with the special VAT invoice obtained.

What are the items deducted before tax?

Pre-tax deduction:

1. Wage and salary expenditure

Allow the reasonable wages and salaries actually incurred by the enterprise to be deducted according to the facts.

2 employee welfare funds, trade union funds and employee education funds

(1) The employee welfare expenses incurred by the enterprise, which do not exceed 14% of the total wages and salaries, are allowed to be deducted.

(two) the part of the enterprise's funds allocated to the trade union that does not exceed 2% of the total wages and salaries is allowed to be deducted.

(3) Deduction is allowed for the part of the employee education expenditure incurred by the enterprise that does not exceed 8% of the total wages and salaries; The excess is allowed to be carried forward and deducted in the future tax year.

3. Party organization work funds

(1) State-owned enterprises (including wholly state-owned, wholly state-owned and state-owned capital absolute holding enterprises, and state-owned relative holding enterprises) are included in the management expenses of party organizations. If the actual expenditure does not exceed 1% of the total annual wages and salaries of employees, it can be actually deducted before enterprise income tax.

(2) The working expenses of Party organizations in non-public enterprises are included in the enterprise management fees, and the part that does not exceed 65,438+0% of the total annual wages and salaries of employees can be actually deducted before the enterprise income tax.

4. Insurance premium

(1) The basic social insurance premiums and housing accumulation funds paid by enterprises for employees are allowed to be deducted according to the scope and standards stipulated by the state.

(2) According to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium paid by the enterprise for all its employees on the job or on the job are deducted when calculating the taxable income; The excess shall not be deducted.

(3) 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 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.

(four) personal accident insurance expenses incurred by employees on business trips by means of transportation are allowed to be deducted when calculating taxable income.

(five) the insurance premiums paid by enterprises in accordance with the regulations when they participate in property insurance are allowed to be deducted.

(6) The insurance premiums paid by enterprises in accordance with regulations when they participate in liability insurance such as employer liability insurance and public liability insurance are allowed to be deducted before enterprise income tax.

5. Business entertainment expenses

Entertainment expenses related to production and operation 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 year.

6. Advertising fees and business promotion fees

(1) Unless otherwise stipulated by the competent department of finance and taxation of the State Council, if the expenses of qualified advertising and business promotion expenses incurred by the enterprise do not exceed 0/5% of the sales (business) income of the current year, they shall be deducted; The excess should be allowed to be deducted in future tax years.

(2) From 201610 to 20201231February, the advertising expenses and business promotion expenses of cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) shall not exceed the sales (business) income of the current year. The excess is allowed to be carried forward and deducted in the future tax year.

(3) Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.

7. Charity donation

(1) Public welfare donation refers to the donation provided by enterprises for charitable activities and public welfare undertakings that conform to the law through public welfare social organizations or people's governments at or above the county level and their departments.

(2) The public welfare donation expenses incurred by the enterprise in the current year and carried forward from the previous year, which do not exceed 65,438+02% of the total annual profit, shall be deducted when calculating the taxable income; The part exceeding 12% of the total annual profit shall be deducted when calculating the taxable income within three years after carry-over.

(3) When calculating the deduction of public welfare donation expenses, enterprises should first deduct the donation expenses carried forward from previous years, and then deduct the donation expenses incurred in that year.

(4) From 20 19 65438+ 10 to 2022 65438+February 3 1, the donation expenses of enterprises to designated poverty-stricken areas through public welfare social organizations or people's governments at or above the county level and their constituent departments are allowed to be deducted when calculating the taxable income of enterprise income tax. At the same time, the enterprise has incurred public welfare donation expenses such as poverty alleviation.

8. Interest expense

(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 after approval can be deducted according to the facts.

(2) The interest expenses of non-financial enterprises borrowed from non-financial enterprises, which do not exceed the amount calculated according to the interest rate of similar loans of financial enterprises in the same period, may be deducted according to the facts, and the excess part shall not be deducted.

9. Borrowing costs

(1) The uncapitalized reasonable borrowing costs incurred by an enterprise in its production and operation activities are allowed to be deducted.

(2) Loans incurred by an enterprise for the purchase and construction of fixed assets, intangible assets and inventories that can be sold after more than 65,438+02 months shall be capitalized and included in the cost of related assets as capital expenditures; Borrowing expenses incurred after the delivery of related assets can be deducted in the current period.

10. Rental fee

(1) Lease expenses incurred in renting fixed assets through operating lease shall be deducted on average according to the lease term.

(2) The rental expenses incurred in leasing fixed assets by means of financial leasing, which constitute the part of the value of fixed assets leased by financial leasing, shall be deducted by stages according to the provisions.

1 1 tax

Consumption tax, resource tax, land value-added tax, customs duty, urban maintenance and construction tax, education surcharge, property tax, travel tax, urban land use tax, stamp duty, etc. The expenses paid by taxpayers in accordance with the regulations can be deducted before tax.

12. Failed

The losses incurred by the enterprise shall be deducted in accordance with the provisions of the competent departments of finance and taxation of the State Council after deducting the compensation and insurance indemnity for the responsible person.

13. Expenses and commission expenses

(1) Insurance enterprise

From the date of 201965438+1kloc-0/,the fees and commissions incurred by an insurance enterprise related to its business activities shall not exceed 18% (inclusive) of the balance of all premium income in the current year after deducting surrender premiums. , and deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.

② Non-insurance enterprises

Unless otherwise specified, the fees and commissions related to production and operation incurred by non-insurance enterprises shall be deducted if they do not exceed 5% of the income confirmed in the service agreement or contract; The excess shall not be deducted.

14. Other projects

(1) The reasonable labor protection expenses incurred by the enterprise are allowed to be deducted.

(2) The expenses incurred by the enterprise in transferring various fixed assets are allowed to be deducted; Depreciation expenses of fixed assets, amortization expenses of intangible assets and deferred assets calculated by enterprises according to regulations are allowed to be deducted.

(3) Special funds for environmental protection and ecological restoration. Expenses drawn by enterprises in accordance with the relevant provisions of laws and administrative regulations are allowed to be deducted.

(4) Exchange loss

Deduction is allowed except for the part that has been included in the relevant asset cost and the owner's profit distribution.

(five) other items that are allowed to be deducted according to the regulations, such as membership fees, reasonable meeting fees, travel expenses, liquidated damages, legal fees, etc.