1, management expenses-business recruitment expenses, which shall be filled in column 15 of A 105000 schedule of tax adjustment items.

Notes on Filling in the Form of Annual Tax Return of Enterprise Income Tax Article 9 "List of Tax Adjustment Items" (A 105000) stipulates that the financial and accounting treatment methods of taxpayers (hereinafter referred to as accounting treatment) in this form are inconsistent with the provisions of tax laws and administrative regulations (hereinafter referred to as tax law), and the items and amounts that need to be adjusted.

2. Management expenses-advertising expenses and business promotion expenses, which shall be filled in the form A 105060.

Notes on Filling in the Annual Tax Return Form of Enterprise Income Tax Article 15, Inter-annual Tax Adjustment List of Advertising Fees and Business Publicity Fees (A 105060) stipulates that this form should fill in the amount of advertising fees and business promotion fees incurred by taxpayers this year, and the accounting treatment is inconsistent with the provisions of the tax law, which requires tax adjustment.

Extended data

After the final settlement of income tax, if you receive the invoice for the management expenses of the previous year, you should make a special declaration and explanation and apply to the tax authorities for calculation and deduction.

Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the taxable income of an enterprise is calculated on the accrual basis, which belongs to the income and expenses of the current period, regardless of whether the payment is received or not. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as income and expenses of the current period.

Article 6 of "Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning Tax Treatment of Taxable Income of Enterprise Income Tax" (State Taxation Administration of The People's Republic of China Announcement No.2012 15) stipulates that: after the enterprise makes a special declaration and explanation, it is allowed to calculate and deduct the expenses actually incurred in the previous year that should be deducted before the enterprise income tax according to tax regulations, but the period of confirmation of retroactive payment shall not exceed 5 years.

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