Knowledge points related to pre-tax deduction ratio of enterprise income tax 1 1 expense
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I. Reasonable wages and salary expenses
It is allowed to deduct the reasonable wages and salaries incurred by the enterprise.
Policy basis:
Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.714 of the State Council).
Second, employee welfare funds
The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.
Policy basis:
Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.714 of the State Council).
Third, staff education funds.
1. General deduction rate
The part of employee education expenses incurred by an enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
Policy basis:
Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction Policy of Education Funds for Enterprise Employees (Caishui [2018] No.51).
2. Deduction ratio of enterprises in some specific industries
(1) Staff training fees of integrated circuit design enterprises and qualified software enterprises should be accounted for separately, and deducted according to the facts when calculating taxable income.
Policy basis:
Article 6 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Further Encouraging the Development of Enterprise Income Tax Policies in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27).
(2) Training expenses incurred by nuclear power production enterprises for training nuclear power plant operators can be deducted before tax as the power generation cost of enterprises. Enterprises should strictly distinguish between the training expenses of nuclear power plant operators and the employee education expenses of employees, and account separately. The employee education expenses actually incurred by employees shall not be deducted directly from the training expenses of nuclear power plant operators.
Policy basis:
Article 4 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Taxable Income of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.29).
(3) According to Article 27 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the training fees for aircrew, flight, flight attendants and air guards actually incurred by aviation enterprises can be deducted before tax as the transportation costs of aviation enterprises.
Policy basis:
Article 3 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.34).
Fourth, 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.
Policy basis:
Article 41 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.714 of the State Council).
Five, supplementary pension insurance and supplementary medical insurance expenditure
From June 5438+ 10/day, 2008, according to the relevant national policies and regulations, the supplementary endowment insurance premium and supplementary medical insurance premium paid by enterprises for all their employees on the job or on the job will be deducted when calculating the taxable income. The excess shall not be deducted.
Policy basis:
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Enterprise Income Tax Policies for Supplementary Endowment Insurance and Supplementary Medical Insurance (No.27 [2009] of the Ministry of Finance)
Vi. Business entertainment expenses
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 5‰ of the sales (business) income of the year.
Policy basis:
Article 43 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.714 of the State Council).
Seven, advertising and business promotion expenses
1. General deduction rate
Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the eligible advertising expenses and business promotion expenses incurred by the enterprise do not exceed 15% of the sales (business) income of the current year, and are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
Policy basis:
Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.714 of the State Council).
2. Deduction rate for special industries
(1) Advertising expenses and business promotion expenses incurred by cosmetics manufacturing or selling, pharmaceutical manufacturing and beverage manufacturing (excluding alcohol manufacturing) enterprises that do not exceed 30% of the sales (business) income of the current year are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
(2) For the affiliated enterprises that have signed the sharing agreement on advertising fees and business promotion fees (hereinafter referred to as the sharing agreement), the advertising fees and business promotion fees incurred by one party within the pre-tax deduction limit of sales (business) income in the current year may be deducted within the enterprise or deducted from the other party in part or in whole according to the sharing agreement. When calculating the pre-tax deduction limit of enterprise income tax for enterprise advertising fees and business promotion fees, the other party may exclude the advertising fees and business promotion fees charged to the enterprise according to the above method.
(3) Tobacco advertising fees and business promotion fees of tobacco enterprises shall not be deducted when calculating taxable income.
Policy basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Matters Concerning Pre-tax Deduction of Advertising Fees and Business Publicity Fees (Announcement No.43 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2020)
Eight. Expenses and commission expenses
1. General deduction rate
The expenses and commission expenses related to production and operation of the enterprise shall be deducted if they do not exceed the following calculation limits; The excess shall not be deducted.
Other enterprises:
The limit is calculated at 5% of the income confirmed by the service agreement or contract signed with the intermediary service agency or individual with legal business qualifications (excluding the two parties to the transaction and their employees, agents, representatives, etc.). ).
Policy basis:
Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Pre-tax Deduction Policy of Enterprise Handling Fees and Commission Expenses (Caishui [2009] No.29).
2. Proportion of special deduction for insurance enterprises
The handling fees and commissions related to business activities incurred by an insurance enterprise shall not exceed 18% (inclusive) of the balance of all premium income in the current year after deducting surrender premium. , deducted when calculating taxable income; The excess is allowed to be carried forward to the next year for deduction.
Policy basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the policy of pre-tax deduction of handling fees and commissions of insurance enterprises (Announcement No.72 of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.2019) Article 1.
3. Deduction ratio of real estate development and operation enterprises
If an enterprise entrusts an overseas institution to sell its developed products, the part of the sales expenses (including commission or handling fee) paid by the enterprise to the overseas institution that does not exceed 65,438+00% of the entrusted sales income shall be deducted according to the facts.
Policy basis:
"People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on printing and distributing
Article 20 of the Notice (Guo Shui Fa [2009] No.365438 +0)
Nine, research and development costs
1. General deduction rate
If the actual R&D expenses incurred by an enterprise in R&D activities are not included in the current profits and losses, they shall be deducted before tax on the basis of actual deduction according to regulations, from 20 18 1 to 20231231; If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
Policy basis:
(1) Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Increasing the Pre-tax Deduction Ratio of Research and Development Expenses (Caishui [2018] No.99).
(2) Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Implementation Period of Some Preferential Tax Policies (Announcement No.6 of State Taxation Administration of The People's Republic of China of the Ministry of Finance +0)
2. Deduction rate of manufacturing enterprises
If the R&D expenses actually incurred by the manufacturing enterprise in R&D activities are not included in the current profits and losses, they shall be deducted according to the regulations, and then deducted before tax according to 1 10% of the actual amount; Where intangible assets are formed, they shall be amortized before tax from 202 1 1 according to 200% of the cost of intangible assets.
Policy basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Improving the Pre-tax Deduction Policy of R&D Expenses (AnnouncementNo. 13 of the Ministry of Finance and State Taxation Administration of The People's Republic of China)
X. Expenditure on charitable donations
(1) If the donation expenditure of an enterprise for charitable activities and public welfare undertakings through public welfare social organizations or people's governments at or above the county level (including the county level) and their constituent departments and directly affiliated institutions is less than 12% of the total annual profit, it is allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
Policy basis:
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Policies for Pre-tax Carry-over Deduction of Corporate Income Tax for Public Welfare Donation Expenditure (Caishui [20 18] 15)
(2) Cash and articles donated by enterprises and individuals through public welfare social organizations or people's governments at or above the county level and their departments and other state organs in response to the novel coronavirus epidemic are allowed to be deducted in full when calculating taxable income.
(3) Enterprises and individuals directly donate articles to hospitals that undertake the task of epidemic prevention and control to deal with the epidemic situation in novel coronavirus, which are allowed to be deducted in full when calculating the taxable income.
Policy basis:
Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on supporting the prevention and control of pneumonia in novel coronavirus (Announcement No.9 of the Ministry of Finance and State Taxation Administration of The People's Republic of China, 2020)
XI。 Corporate liability insurance expenditure
Enterprises participating in employer liability insurance, public liability insurance and other liability insurance are allowed to deduct the insurance premiums paid according to regulations before enterprise income tax.
Policy basis:
Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Pre-tax Deduction of Corporate Income Tax for Liability Insurance Fees (State Taxation Administration of The People's Republic of China Announcement No.52, 20 18)