The "Enterprise Income Tax Law" stipulates that fines, fines and losses of confiscated property shall not be deducted

Fine is a type of administrative penalty, which means that the perpetrator's behavior does not violate the criminal law Instead of violating the provisions of public security management, industry and commerce, administration, taxation and other administrative regulations, the administrative law enforcement department decides to impose an administrative penalty on the perpetrator in accordance with the provisions and procedures of administrative regulations