1, dividends, bonuses and other equity investment income paid to investors.
2. Enterprise income tax
3. Tax late fees
4. Fines, fines and losses of confiscated property
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.
Extended data:
Article 8 of the Enterprise Income Tax Law stipulates that:
Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.
Tax late fees, fines and penalties shall not be deducted before tax. The new enterprise income tax law has changed the previous formulation of various tax late fees, and the terms are more standardized. Tax late fee refers to a certain percentage of late fee charged by the tax authorities on a daily basis from the date when taxpayers fail to pay taxes within the prescribed time limit. Tax late fees include both enterprise income tax late fees and other tax late fees.
References:
Enterprise income tax law-Baidu encyclopedia