Twenty-sixth enterprise cost range, according to the following provisions:
First, the original price of all kinds of raw materials, lubricants, materials, tires, tires, fuel, spare parts, fuel, power, loading and unloading equipment, low-value consumables, transportation, loading and unloading, finishing expenses, livestock feed, livestock medicine and other expenses consumed in the production and operation process.
(a) the consumption of various materials included in the cost, except sporadic mechanical materials, is limited to the actual consumption of materials during the calculation period, excluding the unused amount of workshops, teams, cars (boats) or other grass-roots units.
(two) inventory losses and losses of various materials in the process of production and operation of enterprises, which are within the fixed loss rate, shall be included in the cost according to the actual losses; For the part exceeding the fixed loss rate, the reasons should be found out and the responsibilities should be clarified. After being audited by the competent department of the enterprise and approved by the tax authorities at the same level, the net loss after deducting the compensation from the person directly responsible shall be included in the cost. The quota loss rate of various materials and materials shall be stipulated by the competent department of the enterprise and copied to the tax authorities at the same level for the record. All kinds of leftover bits and pieces, waste materials and recycled packaging materials should be evaluated and recorded to reduce costs and expenses respectively.
(3) Low-value consumables included in the cost refer to artificial materials that do not meet the standards of fixed assets. If the amount is small, it can be amortized at one time; If the amount is large, it can be amortized by installments. The amortization method can be the "five-five" amortization method or the net amortization method.
(four) the draft animals purchased by the enterprise shall be included in the cost according to the original purchase value. If the original purchase value is large, it can be amortized by stages, but the amortization period shall not exceed two years at the longest. Autotrophic young animals, daily feeding expenses are included in the cost, and the residual income at the time of elimination and death is converted into non-operating income.
Second, the depreciation of fixed assets, rental fees and repair fees
(a) the depreciation of fixed assets included in the cost shall be handled in accordance with the provisions of Article 14 of Chapter III of these Measures.
(2) The fixed assets rental fee included in the cost refers to all kinds of rental fees that should be charged from the enterprise cost according to the national regulations on financial treatment of rental fees.
(three) included in the cost of fixed assets repair costs refers to:
1. Repair fund withdrawn by the enterprise with the consent of the tax authorities. Large, medium and small repair costs of fixed assets are all spent in the extracted repair fund, and may not directly enter the cost;
2. For enterprises that do not withdraw the fund for major repairs of fixed assets, the major, medium and minor repairs incurred shall be included in the cost according to the actual situation. If the one-time entry cost is large, it can be amortized into the cost as prepaid expenses. The amortization period of prepaid expenses shall not exceed two years at the longest.
Three, according to the provisions of the state included in the cost of wages, allowances and bonuses, according to the provisions of the fifth chapter of these measures.
4. Withdraw the employee welfare fund according to the balance 1 1% included in the cost after deducting the non-staple food price subsidies and bonuses from the total wages of employees at the entry cost of the enterprise.
Five, according to the enterprise to enter the cost of the total wages of employees deducted from the balance of non-staple food price subsidies 2% extraction of trade union funds.
Six, in the enterprise to enter the cost of the total wages of employees deducted from the balance of non-staple food price subsidies 1.5% range to master the expenditure of enterprise staff education funds.
Seven, the wages paid during the enterprise shutdown, the employee welfare funds extracted, the equipment maintenance and management fees incurred, and the approved bad debt losses.
(a) the wages paid by the enterprise to the transport workers during the shutdown period, the employee welfare funds extracted, the equipment maintenance fees and management fees incurred, etc. are included in the cost. Compensation obtained from the negligent person or the responsible person shall offset the expenses. For seasonal production enterprises, all expenses during the planned shutdown period should be included in the cost during the start-up period.
(2) Bad debt loss refers to the loss of creditor's rights caused by the cancellation of the debt unit, which can not be recovered after being paid off in accordance with the provisions of the Civil Procedure Law, or the death of the debtor, no settlement of the estate and no debtor. The loss of bad debts shall be included in the cost after obtaining the written certificate from the competent department of the debtor's enterprise, the tax authorities or the court and other relevant units, and approved by the competent department of the enterprise.
Eight, enterprises in the transportation, loading and unloading, warehousing and other business processes of accident losses.
(1) Expenses for repair, rescue and rehabilitation, ship inspection and diving inspection, as well as medical expenses, funeral expenses, pension expenses and living expenses paid to personnel of other units due to personal injury or death. , according to the net loss after deducting the claim income recovered from the insurance company and the compensation amount of the other party or the negligent person in the accident, it is included in the cost.
(2) Due to the responsibility of the carrier and the port, the loss, shortage, damage, moisture, pollution, errors and other cargo losses that occur in the process of cargo transportation, loading, unloading and storage are included in the cost according to the net loss after deducting the compensation from the insurance company and the negligent person; The part exceeding the fixed loss rate shall be found out, and the responsibilities shall be clearly defined, and shall be dealt with in a timely manner in accordance with the examination and approval authority stipulated by the competent departments of enterprises and tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government. After deducting the compensation paid by the insurance company and the negligent person, the excess loss after verification is included in the cost as a net loss. The fixed loss rate of various goods shall be stipulated by the competent department of the enterprise and copied to the tax authorities at the same level for the record.
Nine, the seafarers' property insurance and personal safety insurance, contract, contract notarization and appraisal fees, legal fees and attorney fees, consulting fees, proprietary technology use fees, and sewage charges that should be included in the cost according to regulations.
(1) The property insurance premium paid by the enterprise and the personal safety insurance premium of the crew sailing on the ocean ship are included in the cost. The preferential treatment given by an insurance company to an enterprise shall offset the insurance premium expenditure.
(2) Contracts, contract notarization fees and appraisal fees, legal fees and attorney fees, technology and management consulting fees paid by enterprises in production and business activities can be included in the cost at one time or in several times according to the amount.
(3) The technology transfer fees (including licensing fees, patent fees, consulting fees and design fees) paid for the imported technology after the project is put into production shall be included in the cost at one time or in stages; Paid before the introduction of technology projects, as prepaid expenses, after the project is put into production, it will be included in the cost once or several times; The training fee for employees who introduce technology can be included in the cost at one time or several times; Other related expenses incurred for mastering the use of imported technology shall be included in the cost after the imported project is put into production.
(four) the sewage charges paid by enterprises according to the environmental protection law and the relevant documents of the State Council can be included in the cost. However, from the third year after the levy, enterprises continue to discharge pollutants beyond the standard, and the sewage charges and fines charged according to regulations should be charged in the enterprise renewal and transformation fund and not included in the cost.
Ten, the bank working capital loan interest, according to the number of expenses deducted from the working capital deposit interest income after the balance included in the cost. The interest rate increase and penalty interest charged by banks for working capital loans shall be charged in the enterprise production development fund and shall not be included in the cost.
Eleven, enterprises in accordance with the relevant provisions of the state to implement internal staff fund-raising, used to supplement liquidity, fund-raising to pay interest, equivalent to the people's Bank of China liquidity loan interest in the same period, can be included in the cost, the excess should be paid from the enterprise's own funds or enterprise distribution profits.
Twelve, port fees, handling fees, agency fees, car wash fees, vehicle license plates and inspection fees incurred in the course of operation. Dispatching fees paid to Hong Kong by ships sailing in foreign ports should be included in the fees. If the port extension fee is charged, the fee shall be reduced according to the actual income.
Thirteen, the enterprise according to the provisions of the state to pay travel use tax, property tax, land use tax, stamp duty included in the cost.
Fourteen, enterprises in accordance with the provisions of the payment of road maintenance fees, river fees, port fees, transition fees, gate fees, bridge fees, water freight included in the cost.
Fifteen, according to the unified regulations, office expenses, travel expenses, winter heating expenses, fire protection expenses, storage expenses, trademark registration fees, exhibition fees, labor protection supplies, etc. are included in the cost.
Sixteen, other expenses approved by the State Taxation Bureau included in the cost.