There is no regulation on the limit of management expenses, communication expenses and welfare expenses in accounting. The Accounting System for Enterprises stipulates that accounting should be based on the actual transactions or events and truthfully reflect the financial status, operating results and cash flow of the enterprise. Enterprises should conduct accounting according to the economic essence of transactions or events, not just according to their legal forms.

There are certain restrictions on communication expenses and welfare expenses in taxation, as long as the bills are legal (generally referring to legal invoices) and calculated according to the standards at the end of the year, and the taxable income of the overspent part can be increased.

Communication fee:

Foreign-funded enterprises: Article 22 of the Detailed Rules for Implementation, if an enterprise has incurred social and entertainment expenses related to production and operation, it shall have accurate records or documents, which shall be allowed to be charged as expenses within the following limits:

(a) the annual net sales of less than fifteen million yuan, shall not exceed five thousandths of the net sales; The part of the annual net sales exceeding fifteen million yuan shall not exceed three thousandths of the net sales; (As long as it refers to the income from paying VAT)

(two) the total annual business income of less than five million yuan, shall not exceed ten thousandths of the total business income; The part of the total annual business income exceeding five million yuan shall not exceed five thousandths of the total business income. (As long as it refers to the income from paying business tax)

Domestic-funded enterprises: Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa (2000) No.84) Article 43 Hospitality expenses incurred by taxpayers directly related to their business operations can be deducted according to the facts within the following prescribed proportions: if the annual net sales (business) income is15 million yuan or less, it shall not exceed 5 ‰ of the net sales (business) income; If the annual net sales (business) income exceeds15 million yuan, it shall not exceed 3‰ of this part. (There is no distinction between business tax income and value-added tax income)

Salary: There is no restriction on foreign investment (just put on record), and domestic investment cannot exceed 1600/ month/person.

Welfare expenses:14% of the total wages that can be deducted before tax.

Union funds: 2% of the total wages that can be deducted before tax.

Social security and housing accumulation fund: the total wages that can be deducted before tax or a certain proportion of the average social wages vary from place to place. Please check the local regulations.

Because there are many scope and standards of allowable deduction items, and there are differences between domestic and foreign capital, I won't list them one by one here. You can refer to the examination materials for certified public accountants or certified tax agents. For example, there are donations, borrowing costs, advertising costs and so on.