According to the following documents, fines, fines and late fees paid in violation of laws and administrative regulations may not be deducted, but liquidated damages (including bank default interest), fines and legal fees paid in accordance with economic contracts may be deducted. This requires enterprise financial personnel to judge the business that has happened. Fines cannot be generalized. It depends on the nature. I. Whether the pre-tax deduction of administrative fines is allowed According to Article 10 of the Enterprise Income Tax Law, "When calculating the taxable income, the following expenses shall not be deducted: (1) dividends, bonuses and other equity investment income paid to investors; (2) enterprise income tax; (3) tax late fees; (four) fines, fines and confiscation of property losses; (5) Donation expenditures other than those specified in Article 9 of this Law; (6) sponsorship expenditure; (7) Unapproved reserve expenditure; (8) Other expenses unrelated to income. " Administrative punishment refers to the specific administrative act that the administrative subject gives administrative punishment to the relative person who violates the norms of administrative law and does not constitute a crime in accordance with the statutory authority and procedures. The characteristics of administrative punishment are as follows: the subject of administrative punishment is the administrative organ as the administrative subject and the organization authorized by laws and regulations; The object of administrative punishment is citizens, legal persons or other organizations that violate administrative laws and regulations; The nature of administrative punishment is a specific administrative act with sanctions for the purpose of punishing illegal acts. Two. Administrative Punishment Enforcement Organ (1) The administrative punishment imposed by the administrative organ shall be imposed by the administrative organ with the power of administrative punishment within the statutory scope of functions and powers, while the administrative organ or other organization without the power of administrative punishment generally cannot impose administrative punishment. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government authorized by the State Council or the State Council may decide that an administrative organ shall exercise the relevant power of administrative punishment, but the power of administrative punishment that restricts personal freedom can only be exercised by public security organs. An organ that enjoys the power of administrative punishment and can implement administrative punishment shall meet the following conditions: First, it must be an administrative organ. Second, it must have external management functions. Third, we must obtain specific administrative punishment power. Fourth, it must be implemented within the scope of legal authority. (2) An organization authorized by laws and regulations to impose administrative punishment with the function of managing public affairs may impose administrative punishment within the statutory authorization. Organizations authorized by laws and regulations cannot impose administrative penalties if they do not have the function of managing public affairs. (3) Entrusting the implementation of administrative punishment 1. According to the provisions of the Administrative Punishment Law, the entrusted organization must implement administrative punishment in the name of the entrusted administrative organ within the scope of authorization, and no other organization or individual can be entrusted to implement administrative punishment. 2. The entrusting administrative organ shall be responsible for supervising the entrusted organization to implement administrative punishment, and shall bear legal responsibility for the consequences of the organization's implementation of administrative punishment. 3. According to the provisions of Article 19 of the Administrative Punishment Law, an organization that can accept administrative entrustment and exercise the power of administrative punishment according to law must meet the following conditions: First, a legally established institution that manages public affairs; Second, staff who are familiar with relevant laws, regulations, rules and business; Third, if technical inspection or technical appraisal is needed for illegal acts, the corresponding technical inspection or technical appraisal shall be carried out by qualified institutions. China's tax administration has always been strict, and relevant individuals and units should deal with such taxes according to the relevant tax laws and regulations of China. The relevant administrative punishment provisions should also be punished by the relevant units with administrative punishment in China or the units authorized by relevant laws. Shall not violate the relevant laws and regulations of our country.