1. The deduction limit of welfare expenses is × 14% of salary, and the excess is increased.
2, employee education funds to wages and salaries x 2.5% deduction.
3. The deduction limit of trade union funds is salary ×2%.
4. The deduction limit of donation expenses is × 12% of the total profit.
5. The deduction limit of business entertainment expenses is the lower of 5 ‰ of business income and 60% of business entertainment expenses.
6. The deduction limit of advertising and business promotion expenses is × 15% of operating income.
7. The provision for impairment of assets has all increased.
8, accrued expenses, actually did not happen, all increase.
9. The depreciation period of fixed assets is less than that stipulated in the tax law.
10, fines and tax late fees need to be increased.
1 1, the supplementary pension insurance and medical insurance will also increase if they exceed the limit.
Which items should not be deducted from the total income?
A capital expenditure, expenditure on the purchase and construction of fixed assets, expenditure on the transfer and development of intangible assets, and capital interest, including the loan interest of owner's loan investment and foreign investment expenditure.
B. fines for illegal business operations and losses of confiscated property.
C. late fees, fines and penalties for various taxes.
Other expenses unrelated to obtaining taxable income.
E, natural disasters and accidents losses are compensated.
Non-advertising sponsorship expenditure of taxpayers.
G. dividends distributed to investors.
H, non-public welfare disaster relief donations, etc.
The supervision and inspection of non-deductible items shall be carried out in strict accordance with the provisions of the tax law. If it is inconsistent with the tax law, it must be adjusted.
To sum up, the financial allocation is levied according to law and included in administrative fees, government funds and other non-tax revenues stipulated by the State Council. It is not included in the income tax payable, but the income from intermediate transfer is taxable.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.