Normally, the deduction ratio for various expenses in the company’s final settlement is roughly as follows: 1. Wage and salary expenses, the deduction ratio is 100%; 2. Employee welfare expenses, the deduction ratio is 100% of wages and salaries. 14% of the total amount; 3. Employee education expenditures, deducted as a proportion of 8% of total wages and salaries; 4. Trade union expenditures, deducted as a proportion of 2% of total wages and salaries; 5. Supplementary pension insurance and supplementary medical insurance expenditures, deducted as a proportion of 5% of total wages and salaries %; 6. Business entertainment expenses, the deduction ratio is 60% of the amount incurred, and the maximum is not more than 5‰ of sales revenue; 7. Advertising expenses and business promotion expenses, the deduction ratio is based on the industry; 8. Handling fees and commission expenses, the deduction ratio is based on the contract 5% of the recognized income amount; 9. R&D expenses, the deduction rate is 175% (75% of the total deduction); 10. Public welfare donation expenses, the deduction rate is 12% of the total annual profit; 11. Party organization work expenses, the deduction rate is 12% The proportion of total employee wages is 1%; 12. Corporate liability insurance expenses are deducted according to the actual situation (100%). The above is a specific explanation and answer to the question "What is the deduction ratio for various expenses in the enterprise's final settlement?" For enterprises that have questions about this, it is necessary to have a detailed understanding of the content introduced in the article!

: Enterprise settlement and settlement operation process. The process is roughly as follows:

1. Fill in the tax payment Submit the application form and submit relevant materials. Corporate taxpayers should make tax adjustments on their own based on financial statements within 45 days after the end of the year, and fill in the annual tax return and its forms (including tax adjustment items, tax reduction items, joint venture profit sharing, dividend income tax returns, etc. ), and submit annual tax returns to the competent tax authorities.

2. The tax authorities accept the application and review the materials submitted by the enterprise. The specific review content includes: whether the tax items, tax rates, and tax calculation basis are complete and correct, whether the tax calculation is accurate, whether the materials are complete, whether they conform to logical relationships, whether tax adjustments have been made, etc. Then, after verification, the competent tax authority will determine the corporate income tax that should be paid for the current year and the corporate income tax that should be paid back, or refund the overpaid corporate income tax, or deduct the corporate income tax for the next year.

3. Pay taxes. Taxpayers shall pay taxes based on the annual taxable income and tax refund amount within 5 months after the end of the year. At this point, the corporate accounting and settlement work has been basically completed.