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Is China tax return an office expense?
A: It depends.

1. If the enterprise only sets office expenses instead of newspaper expenses, the newspaper expenses can be included in the office.

2. If the enterprise has a separate newspaper running fee, it can be directly included in the management fee-newspaper running fee account instead of the newspaper running fee.

In addition, newspaper fees are generally paid in one lump sum for one year or half a year, and enterprises need to amortize them within the corresponding period.