2, employee welfare costs: refers to the payment of employees' health care, life, housing, transportation and other subsidies and non-monetary benefits, including out-of-town medical treatment, winter heating costs, heat stroke prevention costs, relief for employees in need of assistance and relief, subsidies for staff canteen funds, as well as funeral grants, compassionate care costs, settling-in costs, and family visit travel expenses. (Work clothes). (14% of wages can be deducted before income tax)
3, employee education expenses: refers to the actual payment of the sales department employees of various vocational skills training and continuing education training costs, including training out of the period of travel and other expenses. (2.5% of wages can be deducted before income tax)
4, labor union funds: refers to the sales department employees' gross wages (minus the standard housing subsidies, the same below) of 2% of the funds and allocated to the use of labor unions. (2% of wages can be deducted before income tax)
5, social insurance: (can be deducted before tax)
1) non-occupational insurance premiums :refers to the sales department employees pay a certain percentage of wages to a co-ordinated non-occupational insurance costs.
2) Pension insurance premiums : refers to a coordinated pension fund paid by individual sales department employees in proportion to a certain salary.
3) housing fund: the sales department individuals pay a certain percentage of wages to the integrated housing fund.
4) medical insurance premiums: refers to the sales department individuals pay a certain percentage of salary to the coordinated hospitalization benefits insurance premiums.
5) labor insurance premiums: refers to the sales department individuals based on a certain percentage of salary to pay the co-ordinated accidental injury compensation insurance premiums, including workers' compensation insurance, maternity insurance).
6, depreciation expense: refers to the sales department fixed assets over their useful life, in accordance with the established accounting method for the assets into the value of should be assessed.
7, repair costs: the department incurred in the repair and maintenance of "fixed assets" other than vehicles.
8, material consumption: refers to the sales department is not included in the "low value consumables" accounting, and in addition to the "office expenses" accounting scope of the other consumption or purchase of material consumption costs. Such as: the purchase of hard disk, CD-ROM, floppy disk and other computer supplies, and for the maintenance of "low value consumables" and the costs incurred.
9, amortization of low-value consumables: refers to the department does not as "fixed assets" accounting for a variety of appliances and items, such as tools, tools, tools, management tools, packaging containers, and the circulation of enterprise tableware, glassware, textile supplies, etc., in the use of consumption ("low-value consumables") " should be categorized according to the management requirements, set up quantity-amount type ledger).
10, office expenses: refers to the sales department incurred "stationery and supplies", "books, newspapers and materials", "outreach and publicity costs", etc., of which. "Outreach and publicity costs" refers to the cost of external publicity of paper, electronic and other promotional products or corporate information costs and promotional logos or content with the cost of small gifts.
11, travel: refers to the sales department employees work out of the period of accommodation, transportation costs, including: transportation, transportation tickets, accommodation, meal allowances, other related costs.
12, business hospitality (social entertainment): refers to the sales department incurred in connection with the sales activities of business hospitality expenses, including: food and beverage, gifts, and other related costs. (60% of the amount incurred and does not exceed the income - main business income + other business income of 5 ‰ part can be deducted before the corporate income tax)
13, communication costs: accounting for the sales department's office "telephone charges" and reimbursement according to the provisions of the sales staff "cell phone fees. "
14.
14, vehicle costs: refers to the sales department to use all the costs incurred by the vehicle, including: gasoline, bridge and road tolls, repairs and decoration costs, fleet expenses, other related expenses. Among them, "fleet car expenses" refers to the unified vehicle accounting within the Group or within the enterprise and the apportionment of car expenses that should be borne by the department.
15, energy costs: including water, electricity, steam, natural gas, etc., which should be shared or paid by the department.
16, transportation costs: refers to the product transportation costs incurred for the sale of goods.
17, insurance costs: refers to the product insurance costs incurred for the direct sale of goods.
18, leasing costs: refers to the sales or business sector to lease other units or individuals of real estate and pay the cost of leasing assets.
19, loading and unloading costs: refers to the sales department for the sale of products directly incurred by the cost of loading and unloading handling goods.
20, packaging costs: refers to the cost of packaging goods directly incurred for the sale of products.
21, customs clearance costs: refers to the sale of products through customs supervision, after the declaration, inspection, release, customs clearance procedures incurred costs, including: customs clearance fees, commodity inspection fees, other customs clearance costs.
22, publicity and exhibition costs: refers to the sales department to carry out promotional or publicity products, such as exhibitions, fairs and exhibitions organized by the expenditure of the public **** nature of the costs, including: information fees, gift fees, and other related expenses.
23, warehousing costs: temporary storage costs paid for storing or holding goods for sale. Costs incurred as a result of the rental of warehouses, accounted for in the "rental costs" subheading.
24, commissioning costs: direct commissioning costs incurred for the sale of enterprise products.
25, advertising costs: refers to the publicity of the company's products or brands, and through a variety of media costs. Specifically include: television advertising costs, print advertising costs, the cost of other types of advertising. The "print advertising costs" including neon lights, outdoor light boxes, paper newspapers and magazines advertising costs.
26, business commission/commission (sales service fee): refers to a certain percentage of sales or effective contract amount paid directly to the sales staff of the business package honorarium or business expenses paid to the sales staff.
27. Bidding fee: refers to the direct costs incurred in response to the invitation of the bidder or the active application, in accordance with the requirements and conditions of the tender, and within the specified time to the bidder's offer. Including the cost of printing and packaging of information and mailing, etc., employees due to bidding for travel, hospitality and other costs are not included.
28, after-sales service costs: refers to the products sold, in order to fulfill the contract agreed upon explicitly after-sales terms and conditions of the content should be incurred all costs. Such as product characteristics, case-by-case product or case-by-case contract for after-sales maintenance or compensation and other costs are not included, but in the "cost of quality" account in the pooled accounting.
29, other operating expenses: refers to the enterprise incurred in addition to the above secondary accounts related to the sales business costs.
For reference only Determined according to the specific circumstances of the enterprise