Nowadays, enterprises and institutions have begun to use leasing flowers instead of purchasing flowers directly in the past, which not only reduces the economic burden of enterprises and institutions in activities, but also helps protect and save flowers.

Leasing flowers is used for greening the business office environment and can be included in "management expenses"

Accounting entries:

Debit: management expenses-- -Greening fees

Credit: bank deposit

How to account for greening fees? Whether the fees can be deducted before tax, it should be distinguished whether they are related to production and operation and the amount of expenses. Determine size.

According to Article 15 of the "Measures for Pre-tax Deduction of Enterprise Income Tax", management expenses are expenses incurred by the taxpayer's administrative department to provide various supporting services for the management of the organization's business activities. Among the management expenses Includes landscaping fee.

At the same time, Article 8 of the "Enterprise Income Tax Law" stipulates that the actual and reasonable expenditures incurred by the enterprise related to the acquisition of income are allowed to be deducted when calculating the taxable income. Therefore, the greening expenses incurred by the enterprise should be taxed according to the following circumstances:

Reasonable factory greening expenses related to production and operations should be included in the tax calculation with real and legal vouchers that can prove that the relevant expenditures have indeed been incurred. The "management expenses-greening expenses" account is allowed to be deducted before tax. If the amount of greening expenses incurred in the factory area is relatively large and is included in the "long-term deferred expenses" account, it should be amortized on a straight-line basis in installments in accordance with the provisions of the "Enterprise Income Tax Law" and its implementation regulations on long-term deferred expenses, and the amortization period shall not be lower than in 3 years.

However, factory greening expenses that have nothing to do with production and operations are not allowed to be deducted before tax according to tax laws.