Legal analysis: the calculation of taxable income of enterprises is based on accrual basis, which belongs to the income and expenses of the current period, regardless of whether the money is received or paid. The 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 the income and expenses of the current period, except as otherwise provided by this Ordinance and the competent departments of finance and taxation of the State Council.

In practice, it often involves the handling of inter-annual expenses. Usually, the supervision of the finance and taxation departments is relatively loose for the expenses that cross the month but not the new year, but the expenses that cross the year are often tight. Enterprises should take the inter-annual expenses as appropriate adjustments when settling accounts, so as to make them conform to the accrual basis principle.

Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).

Article 39 When an enterprise conducts monetary transactions at the end of the tax year and converts monetary assets and liabilities other than RMB into RMB according to the spot exchange rate of RMB at the end of the tax year, the exchange losses incurred are allowed to be deducted, except that they have been included in the relevant asset costs and losses related to the distribution of profits to owners.

Article 40 If the employee welfare expenses incurred by an enterprise do not exceed 65,438+04% of the total wages, deduction is allowed.

Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.

Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Forty-third business entertainment expenses related to production and business activities of enterprises shall 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.

Article 44 Unless otherwise stipulated by the financial and tax authorities in the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise shall be deducted if they do not exceed 0/5% of the sales (business) income of the current year; The excess shall be allowed to be carried forward and deducted in future tax years.

Forty-fifth enterprises in accordance with the relevant provisions of laws and administrative regulations to withdraw special funds for environmental protection, ecological restoration, etc., are allowed to deduct. If the above-mentioned special funds change after extraction, they shall not be deducted.