Start-up expenses refer to the expenses incurred by the enterprise during the period from the date when the enterprise is approved for establishment to the date of starting production and operation (including trial production and trial operation) (i.e., the preparation period). Including salary, office expenses, training fees, travel expenses, printing fees, registration fees during the preparation period, as well as exchange gains and losses and interest expenses that are not included in the purchase and construction costs of fixed assets and intangible assets.

The preparation period refers to the period from the date the enterprise is approved for establishment to the date it starts production and operation (including trial production and trial operation). . . The specific content of the start-up fee

1. The cost of the establishment personnel

(1) The labor expenses of the establishment personnel: specifically including the wages and bonuses of the establishment personnel and other salary expenses, as well as the payable various social insurances. Welfare expenses such as medical expenses incurred during the preparation period can be paid according to the actual situation if the preparation period is short. If the preparation period is long, employee welfare expenses can be accrued at 14% of the total salary.

(2) Travel expenses: including transportation expenses within the city and travel expenses to other places.

(3) Board of Directors Fees and Joint Committee Fees

2. Enterprise registration and notarization fees: mainly include registration fees, capital verification fees, tax registration fees, notarization fees, etc.

3. Cost of raising capital: mainly refers to the handling fees paid for financing and exchange gains and losses and interest that are not included in fixed assets and intangible assets.

4. Personnel training expenses: There are mainly the following two situations

(1) The introduction of equipment and technology needs to be digested and absorbed, and the expenses for selecting some employees to go out for further study during the preparation period.

(2) Labor costs and related expenses for hiring experts for technical guidance and training.

5. Amortization, scrapping and damage of enterprise assets

6. Other expenses

(1) Office expenses, advertising expenses, communication expenses incurred during the preparation period Entertainment expenses.

(2) Stamp duty

(3) Expenses for feasibility studies confirmed by the investor to be borne by the enterprise

(4) Others and preparation Relevant expenses, such as information investigation fees, litigation fees, document printing fees, communication fees, celebration gift fees, etc.

. . Expenditures not included in the scope of start-up expenses

1. Expenses incurred in acquiring various assets. Including the transportation fees, installation fees, insurance premiums paid for the purchase and construction of fixed assets and intangible assets and related labor costs incurred during the purchase and construction.

2. Specify the expenses that should be borne by the investing parties. For example, the investment parties may incur travel expenses, consulting fees, entertainment expenses and other expenses incurred during the investigation and negotiation for the establishment of the enterprise. Our government also stipulates that when negotiating Sino-foreign joint ventures, entertainment expenses incurred by foreign businessmen during business negotiations must not be listed as business start-up expenses and must be borne by the inviting enterprise.

3. Expenditures such as fixed assets and intangible assets purchased and constructed for employee training shall not be included as start-up expenses.

4. The interest paid by the investor for investing capital and raising funds by itself shall not be included in the start-up expenses and shall be borne by the investor himself.

5. The handling fee paid for depositing foreign currency cash in the bank shall be borne by the investor.