2. Debt interest income: not included in the income tax payable, but the income from intermediate transfer shall be taxed.
2. Expenditure items to be adjusted in income tax settlement 1. Employee welfare expenses: the employee welfare expenses incurred by the enterprise, which do not exceed 14% of the actual total wages, are allowed to be deducted. The excess shall be subject to tax adjustment and permanent accounting.
2. Trade union funds: the part of the trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted. The Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pre-tax Deduction Certificate of Trade Union Funds for Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.20 10 No.24) stipulates that from July 20 1 0/day, the funds paid by enterprises to trade unions for burying friends shall be deducted before enterprise income tax on the basis of the special receipt issued by trade unions.
3. Employee education funds: the employee education funds incurred by the enterprise, which do not exceed 2.5% of the total wages, are allowed to be deducted; The excess is allowed to be carried forward and deducted in future tax years. At this time, there will be a bad timing, and tax increase projects will be handled.
4. Five insurances and one gold: the "five insurances and one gold" paid by the enterprise for employees according to the scope and standards stipulated by the relevant competent department of the State Council or the provincial people's government is allowed to be deducted; Supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees, as well as the insurance premiums stipulated by the competent departments of finance and taxation of the State Council, are allowed to be deducted. According to the relevant policies and regulations of the state, the supplementary old-age insurance premiums and supplementary medical insurance premiums paid by enterprises for all their employees on the job or on the job shall be deducted when calculating the tax payable, and the excess shall not be deducted.
5. Interest expenses: The following interest expenses incurred by an enterprise in its production and operation activities are allowed to be deducted:
(1) Interest expenses of loans from financial institutions by non-financial institutions, interest expenses of various deposits and interbank loans of financial institutions, and interest expenses of bonds issued by enterprises upon approval;
(two) the interest expenses of non-financial institutions borrowing from non-financial institutions shall not exceed the amount calculated according to the interest of similar loans of financial institutions in the same period;
(3) Interest expenses incurred when an enterprise accepts the bond investment and equity investment of related parties in excess of the prescribed standards shall not be deducted in the current year and the following years. The specific ratio of bond investment to equity investment is: financial enterprises 5: 1, other enterprises 2: 1.
6. Business entertainment expenses: the business entertainment expenses related to the production and business activities of the enterprise shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 0.5% of the sales (business) income of the current year. At the same time, it is necessary to strictly distinguish between illegal expenses such as kickbacks and bribes to customers, which should not be treated as business entertainment expenses, but should be directly adjusted. Pay special attention to Article 8 of Guoshuihan [2065438+00] No.79, which stipulates that enterprises engaged in equity investment business (including group company headquarters and venture capital enterprises, etc.). ), dividends, bonuses and equity transfer income distributed by the invested enterprise can be calculated according to the prescribed proportion.
7. Advertising fees and business promotion fees: Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the eligible advertising fees and business promotion fees incurred by enterprises are allowed to be deducted not exceeding 65,438+05% of the current year's sales revenue (business), and the excess is allowed to be carried forward to the next tax year for deduction, resulting in timing difference.
8. Fines, fines and late fees:
(1) Tax late payment refers to the late payment imposed by the tax authorities by taxpayers in violation of tax laws and regulations, which cannot be deducted and should be increased;
(2) Fines, fines and confiscation of financial losses refer to the fines imposed by taxpayers by relevant departments in violation of relevant state laws and regulations, and the fines and confiscation of financial losses by judicial organs, which are all administrative fines and shall not be deducted, and taxes should be increased. 9. Donation: Donation expenses incurred by enterprises for public welfare undertakings that do not exceed 65,438+02% of the total annual profit are allowed to be deducted, while non-public welfare donations are not allowed to be deducted, and taxes should be increased.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. The rights of liquid potatoes are granted by law or stipulated by the State Council, and shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.