Second, advertising fees and business promotion fees (1) General enterprises
Deduction is allowed for the part that does not exceed 15% of the current year's sales (business) income, and the excess part is allowed to be carried forward to the next tax year.
(2) Cosmetic manufacturing or sales, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol)
The part that does not exceed 30% of the sales (business) income in the current year is allowed to be deducted, and the part that exceeds it is allowed to be deducted in future tax years.
(3) Tobacco enterprises
Deduction is not allowed.
Three. Insurance premium 1. property insurance
To participate in property insurance, the insurance premium paid in accordance with the regulations is allowed to be deducted.
2. Personal insurance
(1) Personal safety insurance premiums paid for employees of special types of work are allowed to be deducted.
(2) It is allowed to deduct the personal accident insurance expenses incurred by the employees of the enterprise on business trips by means of transportation.
(3) Insurance premiums paid in accordance with regulations are allowed to be deducted from liability insurance such as employer liability insurance and public liability insurance.
(4) Other commercial insurance: Except for 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. Wages, salaries and welfare expenses of employees 1. Wages and salaries
(1) General provisions
It is allowed to deduct the reasonable wages and salaries actually incurred by the enterprise.
(2) Wages of the disabled
Resettlement of disabled persons shall be deducted according to 100% of the wages paid to disabled employees on the basis of actual deduction.
2. Employee insurance
(1) Social insurance premium
Basic social security insurance and housing provident fund that meet the prescribed scope and standards are allowed to be deducted.
(2)? Supplementary endowment insurance
Allowable deduction not exceeding 5% of total wages.
(3) Other insurance premiums
It is allowed to deduct personal safety insurance premiums for special types of work and commercial insurance premiums that meet state regulations.
3. Trade union funds
Deduction is allowed for the part that does not exceed 2% of the total salary.
4. Education Fund
The part that does not exceed 8% of the total wages and salaries is allowed to be deducted, and the excess part is allowed to be carried forward to the next year for deduction.
5, employee welfare fund
Deduction is allowed for the part that does not exceed 14% of total wages and salaries.
Verb (abbreviation of verb) donation 1, charity donation
(1) General provisions
The part within 12% of the total annual profit is allowed to be deducted when calculating the taxable income, and the excess part is allowed to be deducted when calculating the taxable income within three years after carry-over.
(2) Donation for poverty alleviation
1 October 20 19,1to February 2022, 12, 3 1, enterprises' donations for poverty alleviation in target poverty-stricken areas through public welfare social organizations or people's governments at or above the county level and their departments and directly affiliated institutions are allowed to be deducted according to the facts.
(3) Donation for epidemic prevention
From June 5438+1 October1day, 2020, enterprises and individuals will donate cash and goods to deal with the novel coronavirus epidemic through public welfare social organizations or state organs such as people's governments at or above the county level and their departments;
On June 5438+1 October1in 2020, enterprises directly donated goods to hospitals undertaking epidemic prevention and control tasks to deal with the epidemic situation in novel coronavirus.
Handling fee and commission of intransitive verbs 1. General enterprises related to production and operation
5% of the income confirmed in the service agreement or contract signed with an intermediary service institution or individual with legal business qualifications (excluding both parties to the transaction and employees, agents and representatives, etc.). ) deduction is allowed; The part exceeding the deduction limit is not allowed to be deducted.
Fees and commissions paid by enterprises to securities underwriting institutions for issuing equity securities shall not be deducted.
Special reminder: formalities and commissions paid by enterprises in cash and other non-transfer ways shall not be deducted before enterprise income tax.
2. Insurance companies
Deduct 18% (inclusive) of the total premium income in the current year, and deduct the excess in future years.
Inter-enterprise loan interest (1) Financial enterprise loan interest
1. Loans from non-financial enterprises to financial enterprises shall be deducted according to the facts.
2. Interest expenses of interbank borrowing by financial enterprises shall be deducted according to the facts.
3, the interest expenses of the enterprise approved to issue bonds, deducted according to the facts.
(2) Loan interest of non-financial enterprises
1, and the interest that does not exceed the interest rate calculated according to the similar loan interest rate of financial enterprises in the same period can be deducted;
2、? Interest that exceeds the interest rate calculated according to the similar loan interest rate of financial enterprises in the same period shall not be deducted;
(3) Loans between related parties
If an enterprise is engaged in financial business and non-financial business at the same time, it shall calculate the actual interest expenses paid to related parties separately according to reasonable methods; If there is no reasonable method to calculate separately, all interest expenses that are allowed to be deducted before tax shall be calculated according to other proportions.
(1) The portion that meets the proportion and does not exceed the interest rate of similar loans of financial enterprises in the same period can be deducted;
(2) The portion that conforms to the proportion and exceeds the interest rate calculated by similar loans of financial enterprises in the same period cannot be deducted;
If an enterprise is engaged in financial business and non-financial business at the same time, it shall calculate the actual interest expenses paid to related parties separately according to reasonable methods; If there is no reasonable method to calculate separately, all interest expenses that are allowed to be deducted before tax shall be calculated according to other proportions.
Special reminder: management fees paid between enterprises, rents and royalties paid between internal enterprises, and interest paid between non-bank enterprises shall not be deducted.