Required. Some income tax taxable items have nothing to do with profits. For example:

1) Business entertainment expenses. Business entertainment expenses incurred by an enterprise related to production and operation activities shall be deducted at 60% of the amount incurred, but the maximum shall not exceed 5‰ of the sales (business) income of the year. .

2) Employee welfare expenses, which do not exceed 14% of total wages and salaries, are allowed to be deducted.

3) The amount of union funds allocated by the enterprise that does not exceed 2% of the total wages and salaries is allowed to be deducted.

4) Interest expenses on borrowings from non-financial enterprises shall be deducted if they do not exceed the amount calculated based on the interest rate of similar loans to financial enterprises for the same period.

5) The portion of employee education expenditures that does not exceed 2.5% of total wages and salaries is allowed to be deducted; the excess portion is allowed to be carried forward for deduction in subsequent tax years.

6) Advertising expenses and business promotion expenses, unless otherwise stipulated by the finance and tax authorities of the State Council, shall be deducted if they do not exceed 15% of the sales (operating) income of the year; the excess shall be allowed to be deducted. Deductions are carried forward to future tax years.