First, according to the provisions of the tax law, business entertainment expenses related to production and business activities of enterprises can be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5% of the sales (business) income of the year. .

Second, according to the provisions of the tax law, fines, fines, confiscation of property losses, late fees, etc. of various taxes of enterprises should be paid after tax.

Third, according to the provisions of the tax law, the eligible advertising expenses and business promotion expenses incurred by an enterprise shall not exceed 15% of the sales (business) income of the current year unless otherwise stipulated by the competent departments of finance and taxation of the State Council, and shall be allowed to be deducted.

Fourth, according to the tax law, non-public welfare disaster relief donations should be increased when calculating taxable income. In addition, according to the provisions of the tax law, the part of the public welfare donation expenditure incurred by the enterprise that does not exceed the total annual profit 12% is allowed to be deducted. The public welfare donation defined in the Enterprise Income Tax Law refers to the donation made by an enterprise to the public welfare undertakings stipulated in the People's Republic of China (PRC) Public Welfare Donation Law through public welfare social organizations or people's governments at or above the county level and their departments. Among them, public welfare social organizations refer to social organizations such as foundations and charitable organizations that meet the following conditions at the same time, that is, they are registered according to law and have legal personality; For the purpose of developing public welfare undertakings, not for profit; All assets and their appreciation are owned by legal persons; Income and operating balance are mainly used for enterprises that meet the purpose of legal person establishment; The remaining property after termination does not belong to any individual or profit-making organization; Do not engage in business unrelated to the purpose of its establishment; Having sound financial accounting standards; Donors do not participate in the distribution of property of social groups in any form; Other conditions stipulated by the competent departments of finance and taxation of the State Council in conjunction with the civil affairs department of the State Council and other registration management departments.

Fifth, the sponsorship expenditure defined by the enterprise income tax law refers to all kinds of non-advertising expenditure unrelated to production and business activities. According to the provisions of the tax law, sponsorship fees shall not be deducted when calculating taxable income.

According to the enterprise income tax law and its detailed rules for implementation, the main items that the audited entity should reduce the taxable income are:

1. debt interest's income has been included in pre-tax accounting profit as investment income according to accounting standards, but according to the tax law, debt interest's income can be exempted from income tax.

Second, according to the Detailed Rules for the Implementation of the Enterprise Income Tax Law, if the research and development expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits, they can be deducted according to 50% of the research and development expenses on the basis of actual deduction according to regulations.