Posts and telecommunications fees (including postage, postage, telegraph fees, telephone charges, local telephone installation fees, telephone rent outside the dispatching communication channel, etc.). ), as well as the cost of bank settlement documents.
Office expenses should be distinguished from low-value consumables. Low-value consumables refer to the consumptive expenses directly related to production, such as appliances and cleaning machinery supplies.
Generally speaking, the tax authorities have relevant regulations on management fees (office expenses), which directly offset the profit income of enterprises. And low-value consumables are spread into production costs. Therefore, when operating or managing money, try not to increase the expenditure of office expenses.
Extended data:
Please refer to the following for detailed items of management fees:
Office expenses: reflect the expenses used by the unit to purchase daily office supplies, books, newspapers and periodicals and daily printing expenses.
Printing expenses: printing expenses reflecting large account books, lists, tickets, rules and regulations, materials, etc.
Postal expenses: postal expenses of letters, parcels, goods and other items reflecting the expenses of the unit, telephone charges (including residential telephone replacement fees), telegraph fees, fax fees, network communication fees, etc.
Transportation fee: reflects the rental fee, fuel fee, maintenance fee, bridge crossing fee, insurance fee, safety incentive fee, etc.
Travel expenses: reflect the expenses of the staff of this unit on business trip and going abroad. Meeting expenses: reflect the expenses of the meeting held by the department.
Training fees: reflect various training fees. According to the standard extraction of "employee education funds", also reflected in this subject.
Hospitality: all kinds of reception expenses (including foreign guests' reception) that reflect the expenses of the unit according to regulations.